Professional Tax
Professional Tax in West Bengal — Slabs & How to Calculate
West Bengal's new salaried slab (1 Oct 2026): nil up to ₹20,000/month, then ₹100 to ₹208/month across four bands — ₹2,496 a year at the top.
West Bengal revised its salaried schedule with effect from 1 October 2026 (Finance Department Notification No. 1607-F.T. of 16 September 2026). The nil band doubled from ₹10,000 to ₹20,000 a month, and the top rate moved from ₹200 to ₹208 a month. September 2026 salaries were the last on the old slabs; October 2026 salaries are the first on the new ones.
Unlike Maharashtra or Karnataka, West Bengal doesn't need a special higher month to reach a target — its top rate of ₹208/month for all twelve months works out to ₹2,496 a year, just under the ₹2,500 constitutional ceiling, with no adjustment month required.
Employers deduct this monthly and deposit it with West Bengal's Directorate of Commercial Taxes. Self-employed professionals and traders register and pay it themselves. The same notification also sets separate schedules for them and for some flat-rate classes such as companies; those are not covered by this salary calculator, and reports differ on when each starts, so check the notification for your case.
Worked example
A standard month works out to ₹100.00. A ₹30,000-a-month salary falls in the ₹20,001–₹30,000 band — ₹100/month, ₹1,200 for the year. At ₹30,001 the rate steps up to ₹140/month.
To see how West Bengal compares with other states, including what the same salary costs in each, read our state-wise professional tax slabs guide.
Frequently asked questions
What is the professional tax slab in West Bengal in 2026?
For salaried employees from 1 October 2026: nil up to ₹20,000 a month, ₹100 from ₹20,001 to ₹30,000, ₹140 from ₹30,001 to ₹50,000, ₹170 from ₹50,001 to ₹1,00,000, and ₹208 a month above ₹1,00,000 (₹2,496 a year). Up to September 2026 salaries, the old slab applied: nil up to ₹10,000, then ₹110, ₹130, ₹150 and ₹200 a month.
Why doesn't the top rate change during the year like Maharashtra's does?
₹208/month for all twelve months already totals ₹2,496 a year — under the ₹2,500 constitutional cap — so West Bengal doesn't need an adjustment month the way states charging exactly ₹2,500 do.
Does the threshold apply to gross or take-home salary?
Gross salary, before deductions — check your exact salary structure against West Bengal's official notification if you're close to a band boundary.
Who administers this in West Bengal?
The Directorate of Commercial Taxes, West Bengal. Employers deduct and deposit it monthly; self-employed professionals register and pay directly.