Professional Tax · West Bengal
West Bengal Professional Tax Slabs from 1 October 2026
West Bengal Notification 1607-F.T. introduces revised employee professional-tax slabs from 1 October 2026. The monthly exemption threshold is ₹20,000 and the highest salary band carries ₹208 per month.
- Jurisdiction
- West Bengal
- Effective from
- 01 October 2026
- Issued on
- 16 September 2026
- Status
- Current
- Reference
- 1607-F.T.; Kolkata Gazette WB(Part-I)/2026/SAR-588
State-wise library
Check another state or UT
Move directly to the published professional tax records for a jurisdiction.
At a glance
Notification details
Published reference
Notification and employer guidance
West Bengal Notification 1607-F.T. introduces revised employee professional-tax slabs from 1 October 2026. The monthly exemption threshold is ₹20,000 and the highest salary band carries ₹208 per month.
Employee PT slabs
| Monthly salary, wages or other covered remuneration | Monthly PT |
|---|---|
| Up to ₹20,000 | Nil |
| Above ₹20,000 to ₹30,000 | ₹100 |
| Above ₹30,000 to ₹50,000 | ₹140 |
| Above ₹50,000 to ₹1,00,000 | ₹170 |
| Above ₹1,00,000 | ₹208 |
Two commencement dates
The final Gazette replaces the schedule. Part A entry 1 and Part B apply from 1 October 2026. Part A entries 2 and 3, and Part C, apply from the financial year beginning 1 April 2027. The April provisions concern other professional, trade and business categories; their income, turnover and category tests require separate assessment.
Employer action
- Update the West Bengal employee tax configuration from the October 2026 payroll period and retain the earlier schedule for historical calculations.
- Reconcile payroll deductions already processed after the commencement date. Investigate differences before making any adjustment or refund.
- Review the full schedule separately for enrolment and business-category exposure from April 2027; do not feed employee salary bands into that assessment.
Frequently asked questions
What should payroll teams check first?
Check each covered employee’s remuneration band, the effective payroll period and any exemption evidence. Retain a dated copy of the source with the configuration change.
Should the earlier rate table be deleted?
Keep it as historical guidance for periods to which it applied. Link the older article to this revision so readers can identify the applicable period.
Where can readers verify the complete schedule?
The linked Gazette includes Parts A, B and C and their commencement note. The PDF is a primary Gazette copy hosted by WikiLabour.
Source and reference
Primary source copy hosted by a third-party archive: Notification 1607-F.T., 16 September 2026 (Sankhla-hosted PDF). The mirror host is identified so readers can distinguish the issuing authority from the document host.
Related compliance references
Government document · Sankhla-hosted copy
Check the controlling notification.
Notification 1607-F.T., 16 September 2026 · Finance Department (Revenue), Government of West Bengal
Get compliance updates by email
Choose your states, topics and frequency for gazettes, notifications, minimum wages and new articles. Change your preferences or unsubscribe anytime.