Professional Tax in Bihar
Current PT slabs, a calculator, due dates and registration rules for employers in Bihar.
Last reviewed: September 2026 · Bihar Professions, Trades, Callings and Employments Taxation Act, 2011
Monthly deduction
₹83.33
average per month
Tax per year
₹1,000
Annual income: ₹4,80,000
Annual PT
₹1,000
Max ₹2,500 under Art. 276
For estimation only. This calculator applies the rules as we understand them on September 2026. It is not legal or tax advice. Verify with the official notification or consult a Chartered Accountant / labour-law professional before filing or changing payroll.
Bihar PT slabs
| Annual income | Professional tax |
|---|---|
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 – ₹5,00,000 | ₹1,000 |
| ₹5,00,001 – ₹10,00,000 | ₹2,000 |
| Above ₹10,00,000 | ₹2,500 |
Due dates
Per the Bihar Commercial Taxes schedule.
Registration
Register on the Bihar Commercial Taxes portal (biharcommercialtax.gov.in).
Penalty for non-payment
Interest and penalty as prescribed.
Frequently asked questions
What is the professional tax slab in Bihar?
Bihar charges PT on annual income. The highest slab is ₹2,500 per year for income above ₹10,00,000.
When is professional tax due in Bihar?
Per the Bihar Commercial Taxes schedule.
How do employers register for PT in Bihar?
Register on the Bihar Commercial Taxes portal (biharcommercialtax.gov.in).
What is the penalty for late PT payment in Bihar?
Interest and penalty as prescribed.
Can professional tax exceed ₹2,500 a year?
No. Article 276(2) of the Constitution caps professional tax at ₹2,500 per person per year.