Professional Tax in Bihar: Calculator & Slab Rates (FY 2026-27)

Bihar Professional Tax Calculator (FY 2026-27)

Bihar levies PT on annual income under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 – nil up to Rs 3 lakh, then Rs 1,000 / Rs 2,000 / Rs 2,500 a year. Verified by a practising CA.

Annual income is taken as 12x monthly for the slab.
For other states use the all-states calculator below.
Annual Professional Tax
Rs 0
Monthly equivalent
Rs 0
Due date
30 November
Old-regime deduction u/s 16(iii)
Rs 0
Bihar professional tax slab for FY 2026-27

Bihar is one of the states that slab PT on annual income, not monthly salary – a point many aggregator sites get wrong. The amounts below are per year:

Annual income / salaryPT per yearMonthly equivalent
Up to Rs 3,00,000NilNil
Rs 3,00,001 to Rs 5,00,000Rs 1,000Rs 83
Rs 5,00,001 to Rs 10,00,000Rs 2,000Rs 167
Above Rs 10,00,000Rs 2,500Rs 208
Who pays and when

Employers registered under the 2011 Act deduct PT from employees whose annual salary crosses Rs 3 lakh and deposit it with the Commercial Taxes Department, Bihar; the tax for the year is payable on or before 30 November. Self-employed professionals, traders, firms and companies enrol and pay their slab amount annually by the same date. Payment and returns are filed online on the Bihar Commercial Taxes portal.

Penalty and the income-tax deduction

Failure to pay by the due date attracts penalty (Rs 500 for late filing plus interest as prescribed) under the Act. PT deducted in the year is allowed as a deduction from salary under Section 16(iii) in the old income-tax regime; the new regime does not allow it.

Frequently asked questions
My salary in Patna is Rs 30,000 a month – what is my PT?
Annual income Rs 3,60,000 falls in the Rs 3-5 lakh slab – Rs 1,000 a year (about Rs 83 a month if your employer spreads it).
Is there any PT below Rs 25,000 a month in Bihar?
Yes – nil. Rs 25,000 x 12 = Rs 3,00,000, the exempt threshold; PT starts only above it.
Why do some sites show Rs 1,000 as a monthly deduction for Bihar?
They mislabel the slab. Bihar’s amounts are annual – the legal maximum anywhere in India is Rs 2,500 a year (Article 276), so Rs 1,000 a month is impossible.
When is Bihar PT due?
On or before 30 November each year, for both employers (deducted tax) and enrolled self-employed persons.
Sources and accuracy: slabs per the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011, compiled for FY 2026-27; later notifications prevail. See also: all-states PT calculator, PT in Jharkhand, West Bengal and Madhya Pradesh.
Related
PT Calculator – All States PT in Jharkhand Salary / CTC Calculator Income Tax Calculator
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