- \n
- Employees earning up to \u20b920,000 per month move entirely out of the professional tax net \u2014 substantial relief for lower and middle salary bands.<\/li>\n
- Most intermediate slabs see a reduction (for example, \u20b9200 \u2192 \u20b9170 for the \u20b950,000\u2013\u20b91,00,000 band).<\/li>\n
- A new top slab of \u20b9208 per month applies above \u20b91,00,000, taking the annual liability to \u20b92,496 \u2014 effectively at the constitutional ceiling of \u20b92,500 under Article 276(2).<\/li>\n<\/ul>\n
2. Self-Employed Professionals (Part A, Sl. No. 2) \u2014 Effective FY 2027-28<\/h4>\n
Individuals engaged in any profession or calling (other than those covered in Part B or Part C) will pay on the basis of annual gross income of the preceding year:<\/p>\n
\n\n
\n Annual Gross Income<\/strong><\/td>\n Rate (per annum)<\/strong><\/td>\n<\/tr>\n \n Up to \u20b92,50,000<\/td>\n NIL<\/td>\n<\/tr>\n \n \u20b92,50,001 \u2013 \u20b95,00,000<\/td>\n \u20b91,000<\/td>\n<\/tr>\n \n \u20b95,00,001 \u2013 \u20b910,00,000<\/td>\n \u20b92,000<\/td>\n<\/tr>\n \n Above \u20b910,00,000<\/td>\n \u20b92,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n
3<\/strong>. Traders and Suppliers of Goods \/ Services (Part A, Sl. No. 3) \u2014 Effective FY 2027-28<\/h4>\n
Persons engaged in a profession, calling or trade involving supply of goods or services or both will pay on the basis of annual gross turnover \/ gross receipt of the preceding year:<\/p>\n
\n\n
\n Annual Gross Turnover \/ Receipt<\/strong><\/td>\n Rate (per annum)<\/strong><\/td>\n<\/tr>\n \n Up to \u20b910,00,000<\/td>\n NIL<\/td>\n<\/tr>\n \n \u20b910,00,001 \u2013 \u20b920,00,000<\/td>\n \u20b91,000<\/td>\n<\/tr>\n \n \u20b920,00,001 \u2013 \u20b940,00,000<\/td>\n \u20b91,500<\/td>\n<\/tr>\n \n Above \u20b940,00,000<\/td>\n \u20b92,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n
Note the raised entry point: turnover up to \u20b910 lakh attracts no tax, aligning broadly with GST registration thresholds and easing compliance for micro traders.<\/p>\n
4. Exemptions (Part B) \u2014 Effective 1 October 2026<\/h4>\n
Two classes remain at NIL:<\/p>\n
- \n
- Persons already exempted under Section 26 notifications (Notification Nos. 941-F.T. dated 07.03.1981 and 368-F.T. dated 28.03.2013).<\/li>\n
- Personnel on active duty with the Border Security Force, as defined under Section 2(1)(a) of the BSF Act, 1968.<\/li>\n<\/ol>\n
5. Flat \u20b92,500 Categories (Part C) \u2014 Effective 1 October 2026<\/h4>\n
Part C lists 25 classes of persons liable to pay a flat \u20b92,500 per annum irrespective of income or turnover. Alongside familiar entries (companies, banking companies, directors, factory occupiers, estate agents, transport permit holders, liquor licensees, chit funds, money lenders, turf club bookmakers), the proposed Schedule notably widens the net to the modern services economy:<\/p>\n
- \n
- Digital and technology professionals working independently<\/strong> \u2014 cloud architects, SREs, cloud security engineers, data science and advanced analytics professionals, blockchain developers, cybersecurity analysts, software architects, UI\/UX designers and product managers, along with similar digital, online, consultancy, creative, technical or platform-based professions.<\/li>\n
- Online educators and EdTech founders,<\/strong> tele-medicine platform operators, and digital marketing agency owners.<\/li>\n
- Production houses and producers creating content<\/strong> for streaming cinema, advertisements, OTT platforms and television serials.<\/li>\n
- Consultants of all stripes <\/strong>\u2014 management, financial, strategy, IT & digital, marketing & sales, and HR consultants.<\/li>\n
- Air-conditioned establishments <\/strong>\u2014 restaurants, cafeterias and food businesses; hotels, resorts, boarding houses, serviced apartments, short-term\/vacation rentals and home stays; beauty parlours, spas and salons; gyms, slimming and wellness centres.<\/li>\n
- Healthcare establishments <\/strong>\u2014 hospitals, nursing homes, pathological laboratories, diagnostic centres (including imaging and radiology), day-care centres and IVF centres.<\/li>\n
- Security service providers<\/strong> \u2014 both physical (manned guarding, investigation, verification) and digital (cyber-security auditing, remote electronic surveillance).<\/li>\n
- Shops and commercial units<\/strong> inside shopping malls or multiplexes.<\/li>\n<\/ul>\n
Explanatory notes to keep in mind<\/strong>:<\/h4>\n
- \n
- Where a person falls under more than one entry, the higher \/ highest rate prevails.<\/li>\n
- \u201cAnnual gross income\u201d and \u201cannual gross turnover \/ receipt\u201d refer to the immediately preceding year, and for firms, companies and societies aggregate across all branches or offices in West Bengal.<\/li>\n
- Each branch or office of a firm, company or society pays at the same rate as the entity itself \u2014 branch-wise liability continues.<\/li>\n<\/ul>\n
Please find attached the official notification:<\/strong><\/p>\n
- Online educators and EdTech founders,<\/strong> tele-medicine platform operators, and digital marketing agency owners.<\/li>\n
- Digital and technology professionals working independently<\/strong> \u2014 cloud architects, SREs, cloud security engineers, data science and advanced analytics professionals, blockchain developers, cybersecurity analysts, software architects, UI\/UX designers and product managers, along with similar digital, online, consultancy, creative, technical or platform-based professions.<\/li>\n
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