Professional Tax Slab in Bihar: FY 2026-27
The Professional Tax Slab in Bihar for FY 2026-27 explains the professional tax payable by eligible salaried employees, professionals, traders, businesses and other persons covered under the applicable state law. Professional tax in Bihar is governed by the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011, along with its applicable rules, schedules and amendments.
Unlike states that prescribe monthly salary-based professional tax slabs, Bihar's published schedule specifies annual tax amounts for eligible persons according to annual income. Separate provisions cover certain dealers, vehicle permit holders, businesses and other specified categories.
This guide covers the Bihar professional tax slab for FY 2026-27, annual income-based rates, turnover-based rates, business categories, registration, online payment and compliance requirements.
Important: The rates below are based on Bihar's published Professional Tax Schedule, including the schedule substituted by the notification dated 2 February 2016. Check the latest applicable government notifications before relying on these rates for compliance.
Bihar Professional Tax Slab for FY 2026-27
The following table shows the published annual income-based professional tax rates for eligible persons.
| Annual Income | Professional Tax per Year |
|---|---|
| Up to ₹3,00,000 | Nil |
| Above ₹3,00,000 and up to ₹5,00,000 | ₹1,000 |
| Above ₹5,00,000 and up to ₹10,00,000 | ₹2,000 |
| Above ₹10,00,000 | ₹2,500 |
Note: These are annual amounts, not monthly professional tax rates. The applicable statutory category and income criteria must be checked before determining the amount payable.
How to Calculate Professional Tax in Bihar
For persons covered by the annual income-based schedule, professional tax is determined according to the applicable annual income band. The following examples illustrate the published rates.
Example 1: Annual income of ₹2,80,000
| Annual income | ₹2,80,000 |
| Annual professional tax | Nil |
Example 2: Annual income of ₹4,50,000
| Annual income | ₹4,50,000 |
| Annual professional tax | ₹1,000 |
Example 3: Annual income of ₹8,00,000
| Annual income | ₹8,00,000 |
| Annual professional tax | ₹2,000 |
Example 4: Annual income of ₹12,00,000
| Annual income | ₹12,00,000 |
| Annual professional tax | ₹2,500 |
These examples apply only where the annual income-based entry covers the taxpayer. Other statutory categories may be subject to separate rates.
Professional Tax Slab in Bihar Based on Business Turnover
Bihar's published schedule also specifies annual professional tax for certain dealers registered under the Bihar Value Added Tax Act, 2005, or registered only under the Central Sales Tax Act, 1956. The applicable turnover is determined according to the relevant statutory provisions.
| Annual Sales or Purchase Turnover | Professional Tax per Year |
|---|---|
| Up to ₹10,00,000 | Nil |
| Above ₹10,00,000 and up to ₹20,00,000 | ₹1,000 |
| Above ₹20,00,000 and up to ₹40,00,000 | ₹2,000 |
| Above ₹40,00,000 | ₹2,500 |
Important: These turnover bands relate to the dealer category described in the published schedule. They should not be assumed to apply to every business registered in Bihar. Verify the current law and the precise eligibility requirements before using this table.
Professional Tax for Other Categories in Bihar
The published Bihar Professional Tax Schedule specifies rates for certain other categories in addition to the annual income and turnover bands.
| Category | Published Annual Rate |
|---|---|
| Specified taxi passenger car permit holders | ₹1,000 per vehicle |
| Specified truck or bus permit holders | ₹1,500 per vehicle |
| Eligible holders of multiple vehicle permits covered by the same entry | Maximum ₹2,500 per year under the applicable proviso |
| Cable operators and film distributors | ₹2,500 |
| Persons owning or running cinema halls and theatres | ₹2,500 |
| Persons owning or running specified marriage, conference and commercial halls or residential hotels | ₹2,500 |
| Persons owning or running health centres or coaching classes | ₹2,500 |
| Eligible petrol, diesel and oil pump or service station owners or lessees | ₹2,500 |
| Licensed foreign liquor vendors | ₹2,500 |
| Persons owning or running brick kilns | ₹2,500 |
| Banking companies covered by the schedule | ₹2,500 |
| Companies covered by the schedule and engaged in a profession, trade or calling | ₹2,500 |
The published schedule also states that where a person falls under more than one entry, the highest rate specified under an applicable entry is generally used rather than automatically adding the rates together. Check the wording of the current schedule and the taxpayer's circumstances before calculating liability.
Who Is Liable to Pay Professional Tax in Bihar?
Liability depends on whether an individual, employer, dealer, business or other entity falls within a taxable category under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011.
The following groups should check their liability:
- Persons covered by the annual income-based schedule.
- Dealers who meet the applicable statutory registration and turnover conditions.
- Eligible vehicle permit holders.
- Specified business owners and operators.
- Covered banking companies and other companies.
- Employers and other persons subject to the applicable statutory provisions.
Professional tax liability should be assessed against the applicable statutory entry. A business or profession should not be assumed to be liable at a particular rate solely because it operates in Bihar.
Employer Responsibilities for Professional Tax
Employers covered by the Bihar professional tax law must comply with the applicable registration, deduction, payment and return requirements.
- Identify the relevant taxpayer categories.
- Determine the applicable annual tax amount.
- Deduct tax from employees' salaries where required by law.
- Obtain the appropriate professional tax registration.
- Pay the tax within the prescribed period.
- File applicable returns and maintain relevant records.
- Retain payment receipts and supporting documentation.
Employers should confirm the current deduction procedure, due dates and return requirements under the Bihar Professional Tax Rules, 2011, and the latest departmental instructions.
Professional Tax Registration in Bihar
Employers and other persons covered by the applicable Bihar professional tax provisions may need to obtain registration with the Commercial Taxes Department.
To check the registration process:
- Visit the official Bihar Commercial Taxes Department website.
- Open the relevant Professional Tax or e-Services section.
- Check the registration requirements for your taxpayer category.
- Provide the prescribed taxpayer and business information.
- Complete the online application and retain the acknowledgement.
Official website: Bihar Commercial Taxes Department
How to Pay Professional Tax Online in Bihar
The Bihar Commercial Taxes Department provides online facilities for professional tax payments and registration-related services.
- Visit the official Bihar Commercial Taxes Department portal.
- Choose the Professional Tax payment service.
- Check your registration details and taxpayer category.
- Determine the amount payable under the applicable schedule.
- Follow the official portal's payment instructions.
- Complete the payment using the available method.
- Download or save the payment receipt or challan.
- Complete any applicable return-filing requirements.
Payment procedures and due dates may change. Confirm the latest instructions through the official department before making a payment.
Professional Tax Exemptions in Bihar
The published annual income-based schedule specifies nil tax for eligible persons whose income does not exceed ₹3,00,000 per annum. This nil-tax band should not be treated as a universal exemption for every category in the schedule.
For other taxpayers, eligibility depends on the applicable statutory entry, income or turnover criteria, and any exemption or proviso in force.
Before claiming an exemption, check:
- Whether the taxpayer falls within the relevant nil-tax category.
- Whether the applicable income or turnover threshold is satisfied.
- Whether a separate category-specific rate applies.
- Whether any prescribed documents or registration formalities are required.
- Whether the current law contains any relevant exemption or amendment.
Bihar Professional Tax Act and Rules
The principal legislation is the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011. The Bihar Professional Tax Rules, 2011, and subsequent notifications should also be considered when determining registration, payment and return requirements.
The published schedule was substituted by a notification dated 2 February 2016. Taxpayers should verify whether any later amendments or notifications affect their category before applying the published rates for FY 2026-27.
Official legislation and rate resources:
- Bihar Professional Tax Schedule
- Published Professional Tax Schedule PDF
- Bihar Commercial Taxes Department
Frequently Asked Questions About Bihar Professional Tax
1. What is the professional tax slab in Bihar for FY 2026-27?
The published annual income-based schedule specifies nil tax up to ₹3,00,000, ₹1,000 above ₹3,00,000 up to ₹5,00,000, ₹2,000 above ₹5,00,000 up to ₹10,00,000, and ₹2,500 above ₹10,00,000 per annum. Confirm the applicable current schedule before payment.
2. What is the minimum income for professional tax in Bihar?
Under the published income-based schedule, eligible persons whose income does not exceed ₹3,00,000 per annum fall in the nil-tax category. Other statutory categories may have different criteria.
3. What is the maximum annual professional tax in Bihar?
The highest annual amount in the published income-based schedule is ₹2,500. Separate entries also prescribe rates for certain businesses and vehicle permit holders.
4. Is professional tax in Bihar calculated monthly or annually?
The published schedule specifies annual tax amounts. The applicable collection and deduction procedure should be checked under the Bihar Professional Tax Rules, 2011, and current departmental instructions.
5. Is professional tax applicable to businesses in Bihar?
Yes, certain dealers, vehicle permit holders, business operators, banking companies and other specified entities are covered by separate entries in the published schedule, subject to the applicable conditions.
6. Is professional tax applicable to vehicle permit holders?
The published schedule includes rates for specified taxi passenger car, truck and bus permit holders, subject to the relevant category and annual maximum.
7. How can I register for professional tax in Bihar?
Visit the official Bihar Commercial Taxes Department website and use the available Professional Tax registration services.
8. How can I pay professional tax online in Bihar?
Use the official department's Professional Tax payment facility and follow the current instructions for your category.
9. Where can I check the official Bihar professional tax rates?
Refer to the official Bihar Professional Tax Schedule, the applicable legislation and any subsequent government notifications.
Official Sources for Bihar Professional Tax
For current rates, registration requirements, payment procedures and compliance rules, consult the following official resources:
Bihar Commercial Taxes Department:
Official departmental website
Professional Tax Schedule:
View the published rate schedule
Professional Tax Schedule PDF:
Read the published schedule
Contact Email: info@taxfra.com
Disclaimer: This page provides general information about professional tax in Bihar. The rates are based on the published Bihar Professional Tax Schedule and must be checked against the latest applicable legislation, amendments and government notifications for FY 2026-27. Taxpayer eligibility, exemptions, registration requirements, payment procedures and due dates may vary by category. Consult the official Bihar Commercial Taxes Department or a qualified tax professional before making compliance decisions.
