Quick Read
Bihar levies professional tax under the 2011 Act on annual income. Income up to Rs.3 lakh is exempt, then Rs.1,000, Rs.2,000, and a top of Rs.2,500 per year above Rs.10 lakh. The annual payment is due by 15 November.
Bihar PT is charged on annual income, paid yearly
Unlike monthly-deduction states, Bihar computes PT on annual income and collects it once a year by 15 November. The top slab is Rs.2,500 per year above Rs.10 lakh, within the Rs.2,500 constitutional cap. Income up to Rs.3 lakh is exempt.
Bihar Professional Tax Slabs 2025-26
PT is based on annual income. Slabs apply equally to men and women in Bihar.
PT is based on annual income. Confirm the current slab on the Bihar Commercial Taxes portal before payroll lock.
Bihar PT Compliance, Step by Step
Obtain registration and enrolment
Register with the Bihar Commercial Taxes Department. Obtain the registration to deduct PT from employees and the enrolment for the employer's own liability.
Determine annual income band
Map each employee to the correct annual-income slab, from nil up to Rs.3 lakh to Rs.2,500 above Rs.10 lakh.
Pay by 15 November
Pay the professional tax for the year by 15 November through the Bihar Commercial Taxes e-payment system. Late payment attracts a penalty of about Rs.100 per month.
File PT returns
File the PT return reconciling the tax due with payments. Keep records of employee income and payment challans.
Maintain records
Keep registers of employees, annual income, PT paid, and challans for inspection by the Bihar Commercial Taxes Department.
Auto-apply Bihar professional tax
factoHR India tracks annual income, applies the Bihar slab, and prepares the annual PT payment due by 15 November for each work location.
Book a DemoAnnual income mapping
Per work-location
15 Nov due alert
PT return ready
Professional Tax in Other States
Bihar Professional Tax FAQ
Run Bihar Professional Tax Without Errors
factoHR India keeps professional tax, payroll, and statutory compliance in sync across every state you operate in.
If you employ staff in Bihar, the same workforce is also covered by minimum wage rates in Bihar, working-hour and overtime rules in Bihar, and the public holiday calendar for Bihar. Keep every Bihar statutory obligation aligned across your payroll.