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Bihar Professional Tax: slab rates, due dates and rules

How Professional Tax works in Bihar: the slab rates, when the tax is due, the annual ceiling and the law behind it, taken from the official notifications and explained in plain English.

CycleAnnual
BasisSlab on annual income
DueBy 30 November every year
Annual incomeTax
Up to Rs. 3,00,000Nil
Rs. 3,00,001 to Rs. 5,00,000Rs. 1,000 a year
Rs. 5,00,001 to Rs. 10,00,000Rs. 2,000 a year
Above Rs. 10,00,000Rs. 2,500 a year
Governing instrument
Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
Annual ceiling
Rs. 2,500 a year

What to watch

The registration amendment of 2021 is a separate procedural change, not a rate change.

Latest Professional Tax notifications for Bihar

current  Effective 13 Jan 2022 - Commercial/Finance Taxes Department, Government of Bihar

Bihar formalises PT registration amendment and cancellation process

The Bihar Professional Tax (Amendment) Rules 2021 were published 13 January 2022, effective the same day, amending Rules 3 and 4 of the 2011 Rules. Name and date-of-liability changes are filed electronically within 15 days; PAN, TAN, GSTIN or jurisdiction changes require fresh registration; cancellation is applied for electronically within 30 days with supporting documents.

Read the full explanation
Professional Tax in other states
Andhra PradeshAssamGujaratJharkhandKarnatakaKeralaMadhya PradeshMaharashtraManipurMeghalayaMizoramNagalandPuducherryPunjabSikkimTamil NaduTelanganaTripuraWest Bengal

Summaries are for guidance only and are not a substitute for the official notification or professional advice.