Bihar Professional Tax Calculator (FY 2026-27)
Exact professional tax for every category under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 – salaried, professionals, dealers, companies and directors. Charged on annual income or turnover. Verified by a practising CA.
Bihar levies professional tax under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011, administered by the Commercial Taxes Department. It is charged on a person’s annual income (for salaried and professionals) or annual turnover (for dealers), and applies to salaried employees, the self-employed, dealers, transport operators, companies and firms. The annual liability for any person is capped at Rs 2,500.
| Annual income | PT per year |
|---|---|
| Up to Rs 3,00,000 | Nil |
| Rs 3,00,001 to Rs 5,00,000 | 1,000 |
| Rs 5,00,001 to Rs 10,00,000 | 2,000 |
| Above Rs 10,00,000 | 2,500 |
| Annual turnover | PT per year |
|---|---|
| Up to Rs 10,00,000 | Nil |
| Rs 10,00,001 to Rs 20,00,000 | 1,000 |
| Rs 20,00,001 to Rs 40,00,000 | 2,000 |
| Above Rs 40,00,000 | 2,500 |
| Category | PT per year |
|---|---|
| Holders of taxi or three-wheeler permits | 1,000 |
| Holders of truck or bus permits | 1,500 |
| Companies registered under the Companies Act | 2,500 |
A salaried employee and a director drawing remuneration are taxed on annual income; self-employed professionals likewise. Dealers and traders are charged on annual turnover. A company pays a flat Rs 2,500 a year, separately from the PT it deducts from employees.
Professional tax in Bihar is paid annually by 15 November. Missing the deadline attracts a penalty of Rs 100 for each month of delay, a maximum fine of Rs 500 for breaches, and up to Rs 10 a day for continued default. Registration and payment are done online on the Commercial Taxes Department portal. PT paid in the year is deductible from salary under Section 16(iii) if you opt for the old income-tax regime.
Exemptions include members of the Armed Forces, certain government employees, and persons earning below the taxable threshold (annual income up to Rs 3,00,000, or dealer turnover up to Rs 10,00,000).