The Government of West Bengal on August 18, 2026, issued Draft Amendment to West Bengal Professional Tax Schedule.
The amendment follows an earlier change to the parent Act (via Notification No. 756-L dated 07.08.2026) and introduces a new Schedule under sub-section (2A) of Section 3, replacing the existing one. The draft is open for public objections or suggestions for 14 days from publication before being finalized.
The proposed Schedule is divided into three parts. Part A covers general categories: salaried employees (taxed on a monthly slab basis ranging from Nil for those earning up to Rs. 20,000/month to Rs. 208/month for those earning above Rs. 1,00,000/month); individuals engaged in a profession or calling (taxed annually based on gross income slabs, from Nil up to Rs. 2,500/year); and persons engaged in trade involving supply of goods/services (taxed annually based on turnover/gross receipts, from Nil up to Rs. 2,500/year for turnover above Rs. 40 lakh). Part B lists categories exempted from tax altogether (Nil rate) — persons already exempted under earlier government notifications, and personnel on active duty with the Border Security Force.
Part C lists 21 specific categories of professionals, trades, and establishments that are required to pay a flat rate of Rs. 2,500 per annum, regardless of their income, turnover, or receipts. This list is broad and includes estate agents/brokers, customs/shipping agents, owners of jute/rice mills, shops within malls, fuel stations, liquor licensees, air-conditioned restaurants/hotels/gyms/beauty parlours, chit fund operators, licensed money lenders, factory owners, banking companies, registered companies (and their directors), transport permit holders with vehicles having more than four wheels, security service providers, healthcare facilities (hospitals, diagnostic centers, IVF centers), and licensed bookmakers/trainers at turf clubs.
The notification restructures West Bengal's professional tax slabs — differentiating between salaried individuals, general professionals/traders (taxed progressively based on income/turnover), and a specified list of businesses/professions subject to a uniform flat annual tax of Rs. 2,500, irrespective of their earnings.
[Notification No. 1407-F.T.]
