Revised Professional Tax Schedule – West Bengal

The Government of West Bengal has notified a revised Professional Tax Schedule under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

The proposed amendment rationalises the existing Professional Tax structure by introducing revised tax rates for salaried employees based on monthly income, and for professionals, traders, and other persons based on their annual income, turnover, or receipts. It also continues the existing exemptions for certain notified categories and personnel on active duty in the Border Security Force.

Further, several specified classes of persons, including companies, directors, consultants, digital professionals, healthcare establishments, security service providers, hotels, and other designated businesses, will be liable to pay a fixed Professional Tax of ₹2,500 per annum, irrespective of their income or turnover.

The revised provisions will be implemented in phases, with the provisions relating to salaried employees and specified categories becoming effective from 1^st October 2026, while the provisions for income and turnover-based taxation of professionals and businesses will come into force from 1^st April 2027.