Professional tax, FY 2026-27
Professional tax in West Bengal
Until September 2026 West Bengal takes up to ₹200 a month. Under a proposed schedule (draft notification) from October 2026, salaries up to ₹20,000 a month would pay nothing and the most would be ₹208 a month.
Who charges it and how
Professional tax in West Bengal is charged under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. For salaried employees it is deducted from your salary by your employer, who pays it to the state; your payslip shows it as a deduction.
The Constitution limits professional tax to ₹2,500 a year for each person (article 276(2)).
Source: West Bengal schedule from 1 April 2014; West Bengal Act XIII of 2026 (notification 756-L); West Bengal Finance Department notification 1407-F.T. of 18 August 2026. Rules checked 21 October 2026.
West Bengal has proposed a new schedule from 1 October 2026
West Bengal has proposed a new schedule from 1 October 2026. April to September 2026 uses the schedule in force since 2014. Under the proposed schedule, salaries up to ₹20,000 a month would pay nothing and the most anyone would pay is ₹208 a month.
April to September 2026
| Monthly salary | Professional tax |
|---|---|
| Up to ₹10,000 | Nil |
| ₹10,001 to ₹15,000 | ₹110 a month |
| ₹15,001 to ₹25,000 | ₹130 a month |
| ₹25,001 to ₹40,000 | ₹150 a month |
| ₹40,001 and above | ₹200 a month |
Proposed from 1 October 2026 (draft notification)
| Monthly salary | Professional tax |
|---|---|
| Up to ₹20,000 | Nil |
| ₹20,001 to ₹30,000 | ₹100 a month |
| ₹30,001 to ₹50,000 | ₹140 a month |
| ₹50,001 to ₹1,00,000 | ₹170 a month |
| ₹1,00,001 and above | ₹208 a month |
The proposed schedule is the one the Finance Department published for objections in its draft notification 1407-F.T. of 18 August 2026. A final notification has been reported but we have not seen it from an official source, so check your October payslip. Figures for October 2026 onwards on this page use the proposed schedule.
At 10 LPA, professional tax averages ₹185 a month in West Bengal
In-hand salary in West Bengal on common CTCs, new regime, basic at 50% of CTC and PF on full basic. From October 2026 these use West Bengal's proposed schedule. The LPA pages use Maharashtra; choose West Bengal there to match this table. They do not take off ESI, which applies at lower wages in covered workplaces.
| CTC | Gross a month | Professional tax a year | In-hand a month |
|---|---|---|---|
| 4 LPA | ₹30,532 | ₹1,740 | ₹28,387 |
| 5 LPA | ₹38,165 | ₹1,740 | ₹35,520 |
| 6 LPA | ₹45,798 | ₹2,040 | ₹42,628 |
| 8 LPA | ₹61,063 | ₹2,220 | ₹56,878 |
| 10 LPA | ₹76,329 | ₹2,220 | ₹71,144 |
| 12 LPA | ₹91,595 | ₹2,220 | ₹85,410 |
| 15 LPA | ₹1,14,494 | ₹2,448 | ₹1,00,304 |
| 20 LPA | ₹1,52,658 | ₹2,448 | ₹1,29,334 |
| 25 LPA | ₹1,90,823 | ₹2,448 | ₹1,56,130 |
| 30 LPA | ₹2,28,988 | ₹2,448 | ₹1,80,689 |
Your payslip in West Bengal can differ
Payroll teams take professional tax on the state schedule for each month, so one payslip can differ from the yearly figure divided by 12. If yours shows an amount you do not expect, ask which schedule and salary they used.
It lowers your income tax only in the old regime
In the old regime, the professional tax you pay is deducted from your salary income (section 19 of the Income-tax Act 2025). The new regime, which applies unless you choose the old one, does not allow the deduction (section 202(2)(a)). Compare the two regimes.
West Bengal professional tax, in short
How much is professional tax in West Bengal?
Until September 2026 West Bengal takes up to ₹200 a month. Under a proposed schedule (draft notification) from October 2026, salaries up to ₹20,000 a month would pay nothing and the most would be ₹208 a month.
Is professional tax deductible from income tax in West Bengal?
Only in the old regime, where the professional tax you pay is deducted from your salary income under section 19 of the Income-tax Act 2025. The new regime, which is the default, does not allow it.
Professional tax in other states
- Maharashtra₹200 a month and ₹300 in February at ₹50,000 a month
- Karnataka₹200 a month and ₹300 in February at ₹50,000 a month
- Tamil Nadu₹1,250 each half-year at ₹50,000 a month
- Telangana₹200 a month at ₹50,000 a month
- Andhra Pradesh₹200 a month at ₹50,000 a month
- Gujarat₹200 a month at ₹50,000 a month
- Madhya Pradesh₹208 a month for eleven months and ₹212 in the twelfth at ₹50,000 a month
- Kerala₹1,250 each half-year at ₹50,000 a month
- Bihar₹2,000 a year at ₹50,000 a month
- Punjab₹200 a month at ₹50,000 a month
- OdishaRepealed from April 2026 by ordinance; check with your employer
- Delhi, Haryana, UP and RajasthanNo professional tax that we could find
Work out your whole salary
- In-hand salary calculatorCTC to monthly in-hand, with your state
- Salary breakup calculatorEvery component of your CTC
- Income tax, old vs newWhich regime leaves you more
These figures are estimates based on the information you entered and the rules for tax year 2026-27 under the Income-tax Act 2025 as it stands after Budget 2026, EPFO notifications and state professional tax schedules. They are general information, not tax, financial or legal advice. Your actual in-hand salary can differ, for example because of your company's salary structure, variable pay, PF rules, your regime choice, TDS timing or your state. Check your payslip, or ask your payroll team or a chartered accountant, before relying on these figures.