Professional Tax in Bihar
Bihar levies professional tax under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011. Here's the full slab table, due dates, registration process, and exemptions.
Updated: 22 August 2026Bihar Professional Tax Slab Rates
| Income Range (monthly) | Tax Amount |
|---|---|
| Up to ₹3,00,000/year | Nil |
| ₹3,00,001 – ₹5,00,000/year | ₹1,000/year |
| ₹5,00,001 – ₹10,00,000/year | ₹2,000/year |
| Above ₹10,00,000/year | ₹2,500/year |
* Annual maximum: ₹2,500. Rates are set by the Bihar government and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
Due Date
30th November for the financial year
Registration
Employers register with the Bihar Commercial Taxes Department under the 2011 Act.
Exemptions
- Individuals with annual income up to ₹3,00,000
Bihar assesses professional tax on annual income rather than monthly salary, and collects it once a year rather than through twelve payroll deductions. Employers who spread the liability across pay cycles are doing so as a convenience, not because the Act requires it.
Frequently Asked Questions: Bihar Professional Tax
How is professional tax calculated in Bihar?
Is Bihar professional tax deducted monthly?
What is the maximum professional tax in Bihar?
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