Professional Tax Slab in Bihar (2026)
Bihar levies Professional Tax under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011. The tax applies to salaried employees, professionals, traders, companies, and other eligible persons carrying out professions or employment in the state.
There is no separate Professional Tax slab for individual cities in Bihar. The same slab applies across the state, including Patna, Gaya, Muzaffarpur, Bhagalpur, Darbhanga, Purnia, Bihar Sharif, and other districts.
Bihar Professional Tax Slab (2026)
| Annual Income / Salary | Professional Tax Payable (Per Year) |
|---|---|
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 – ₹5,00,000 | ₹1,000 |
| ₹5,00,001 – ₹10,00,000 | ₹2,000 |
| Above ₹10,00,000 | ₹2,500 |
Professional Tax Calculation Examples in Bihar (2026)
| Annual Salary / Income | Annual Professional Tax |
|---|---|
| ₹2,50,000 | Nil |
| ₹4,00,000 | ₹1,000 |
| ₹7,00,000 | ₹2,000 |
| ₹12,00,000 | ₹2,500 |
| ₹20,00,000 | ₹2,500 |
Key Highlights of Professional Tax in Bihar
- Applicable State: Bihar
- Governing Law: Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
- Income up to ₹3,00,000 per year: Exempt
- Maximum Professional Tax: ₹2,500 per year
- Calculation Basis: Annual income/salary
- Applicable Across Bihar: Yes, including all districts and cities.
Professional Tax for Employers in Bihar
Employers operating in Bihar must:
- Obtain Professional Tax Registration Certificate (PTRC) where applicable.
- Deduct Professional Tax from eligible employees.
- Deposit the collected tax within prescribed timelines.
- File Professional Tax returns.
- Maintain salary and employee deduction records.
Salaried employees generally have their Professional Tax deducted and paid through their employer, while self-employed professionals and businesses may need Professional Tax enrollment based on their category.
Professional Tax Slab in Patna (2026)
Patna, the capital city of Bihar, follows the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011. There is no separate Professional Tax slab for Patna. The Professional Tax rates prescribed by the Government of Bihar apply uniformly across the state, including Patna, Gaya, Muzaffarpur, Bhagalpur, Darbhanga, Purnia, and other districts.
Professional Tax for salaried employees in Patna is calculated based on annual income/salary. Employers are responsible for deducting and depositing the applicable Professional Tax as per Bihar Professional Tax rules.
Patna Professional Tax Slab (2026)
| Annual Salary / Income | Professional Tax Payable (Per Year) |
|---|---|
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 – ₹5,00,000 | ₹1,000 |
| ₹5,00,001 – ₹10,00,000 | ₹2,000 |
| Above ₹10,00,000 | ₹2,500 |
Professional Tax Calculation Examples in Patna (2026)
| Annual Salary | Annual Professional Tax |
|---|---|
| ₹2,50,000 | Nil |
| ₹4,00,000 | ₹1,000 |
| ₹7,00,000 | ₹2,000 |
| ₹12,00,000 | ₹2,500 |
| ₹20,00,000 | ₹2,500 |
Key Highlights of Professional Tax in Patna
- Applicable City: Patna
- State: Bihar
- Governing Law: Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
- Income up to ₹3,00,000 per year: Exempt
- Maximum Professional Tax: ₹2,500 per year
- Calculation Basis: Annual salary/income
- Applicable Across Bihar: Yes, including Patna and all other districts.
Employer Responsibilities in Patna
Employers operating in Patna must:
- Obtain Professional Tax Registration Certificate (PTRC) where applicable.
- Deduct Professional Tax from eligible employees.
- Deposit collected tax within the prescribed timelines.
- File Professional Tax returns.
- Maintain salary records and statutory compliance documents.
The Bihar Commercial Taxes Department provides facilities for Professional Tax registration, payment, and related compliance activities.
Professional Tax Slab in Purnia (2026)
Purnia, one of the major cities of Bihar, follows the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011. There is no separate Professional Tax slab for Purnia. The Professional Tax rates prescribed by the Government of Bihar apply uniformly across the state, including Purnia, Patna, Gaya, Muzaffarpur, Bhagalpur, Darbhanga, and other districts.
Professional Tax in Purnia is applicable to eligible salaried employees, professionals, traders, and other persons covered under the Bihar Professional Tax Act. For salaried individuals, tax liability is based on annual salary/income.
Purnia Professional Tax Slab (2026)
| Annual Salary / Income | Professional Tax Payable (Per Year) |
|---|---|
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 – ₹5,00,000 | ₹1,000 |
| ₹5,00,001 – ₹10,00,000 | ₹2,000 |
| Above ₹10,00,000 | ₹2,500 |
Professional Tax Calculation Examples in Purnia (2026)
| Annual Salary / Income | Annual Professional Tax |
|---|---|
| ₹2,50,000 | Nil |
| ₹4,00,000 | ₹1,000 |
| ₹7,00,000 | ₹2,000 |
| ₹12,00,000 | ₹2,500 |
| ₹20,00,000 | ₹2,500 |
Key Highlights of Professional Tax in Purnia
- Applicable City: Purnia
- State: Bihar
- Governing Law: Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
- Income up to ₹3,00,000 per year: Exempt
- Maximum Professional Tax: ₹2,500 per year
- Calculation Basis: Annual income/salary
- Applicable Across Bihar: Yes, including Purnia and all other districts.
Employer Responsibilities in Purnia
Employers operating in Purnia must:
- Obtain Professional Tax Registration Certificate (PTRC) wherever applicable.
- Deduct and remit Professional Tax as per Bihar regulations.
- Maintain employee salary and deduction records.
- File Professional Tax returns within prescribed timelines.
- Ensure accurate payroll compliance.
The employer is responsible for ensuring proper Professional Tax compliance for employees covered under Bihar Professional Tax provisions.
Professional Tax Slab in Muzaffarpur (2026)
Muzaffarpur, one of the major commercial cities of Bihar, follows the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011. There is no separate Professional Tax slab for Muzaffarpur. The Professional Tax rates prescribed by the Government of Bihar apply uniformly across the state, including Muzaffarpur, Patna, Gaya, Bhagalpur, Purnia, Darbhanga, and other districts.
Professional Tax in Muzaffarpur applies to eligible salaried employees, professionals, traders, and other persons covered under the Bihar Professional Tax Act. For salaried employees, the tax is calculated based on annual salary/income.
Muzaffarpur Professional Tax Slab (2026)
| Annual Salary / Income | Professional Tax Payable (Per Year) |
|---|---|
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 – ₹5,00,000 | ₹1,000 |
| ₹5,00,001 – ₹10,00,000 | ₹2,000 |
| Above ₹10,00,000 | ₹2,500 |
Professional Tax Calculation Examples in Muzaffarpur (2026)
| Annual Salary / Income | Annual Professional Tax |
|---|---|
| ₹2,50,000 | Nil |
| ₹4,00,000 | ₹1,000 |
| ₹7,00,000 | ₹2,000 |
| ₹12,00,000 | ₹2,500 |
| ₹20,00,000 | ₹2,500 |
Key Highlights of Professional Tax in Muzaffarpur
- Applicable City: Muzaffarpur
- State: Bihar
- Governing Law: Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
- Income up to ₹3,00,000 per year: Exempt
- Maximum Professional Tax: ₹2,500 per year
- Calculation Basis: Annual salary/income
- Applicable Across Bihar: Yes, including Muzaffarpur and all other districts.
Employer Responsibilities in Muzaffarpur
Employers operating in Muzaffarpur must:
- Obtain Professional Tax Registration Certificate (PTRC) wherever applicable.
- Deduct Professional Tax from eligible employees.
- Deposit collected tax within the prescribed timelines.
- File Professional Tax returns as required.
- Maintain employee salary and deduction records.
Proper payroll configuration helps organizations ensure timely compliance with Bihar Professional Tax requirements.
Professional Tax Slab in Darbhanga (2026)
Darbhanga, one of the major cities of Bihar, follows the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011. There is no separate Professional Tax slab for Darbhanga. The Professional Tax rates notified by the Government of Bihar apply uniformly across the state, including Darbhanga, Patna, Gaya, Bhagalpur, Muzaffarpur, Purnia, and other districts.
Professional Tax in Darbhanga applies to eligible salaried employees, professionals, traders, and other persons covered under Bihar Professional Tax provisions. For salaried individuals, the tax is calculated based on annual income/salary.
Darbhanga Professional Tax Slab (2026)
| Annual Salary / Income | Professional Tax Payable (Per Year) |
|---|---|
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 – ₹5,00,000 | ₹1,000 |
| ₹5,00,001 – ₹10,00,000 | ₹2,000 |
| Above ₹10,00,000 | ₹2,500 |
Professional Tax Calculation Examples in Darbhanga (2026)
| Annual Salary / Income | Annual Professional Tax |
|---|---|
| ₹2,50,000 | Nil |
| ₹4,00,000 | ₹1,000 |
| ₹7,00,000 | ₹2,000 |
| ₹12,00,000 | ₹2,500 |
| ₹20,00,000 | ₹2,500 |
Key Highlights of Professional Tax in Darbhanga
- Applicable City: Darbhanga
- State: Bihar
- Governing Law: Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
- Income up to ₹3,00,000 per year: Exempt from Professional Tax
- Maximum Professional Tax: ₹2,500 per year
- Calculation Basis: Annual salary/income
- Applicable Across Bihar: Yes, including Darbhanga and all other districts.
Employer Responsibilities in Darbhanga
Employers operating in Darbhanga must:
- Obtain Professional Tax Registration Certificate (PTRC) wherever applicable.
- Deduct Professional Tax from eligible employees.
- Deposit the collected tax within the prescribed timelines.
- File Professional Tax returns as required.
- Maintain employee salary records and statutory compliance documents.
Proper payroll configuration helps businesses ensure accurate Professional Tax deduction and compliance with Bihar tax regulations.
Conclusion
Bihar levies Professional Tax under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011. The tax applies to salaried employees, professionals, traders, companies, and other eligible persons carrying out professions or employment in the state.
With InnBuilt, businesses can configure state-wise payroll settings, including turning on Professional Tax for Bihar, while managing attendance, leave, shifts, and employee data from one platform.