Professional tax by state · State · FY 2026-27
Professional tax in Bihar
Professional tax in Bihar costs up to ₹2,500 a year, banded on annual income. Nothing is payable on annual income up to ₹3,00,000. Slab table, statute and source below, verified and dated.
- Costs you at most
- ₹2,500 a year
- Banded on
- Annual income
- Nothing payable up to
- ₹3,00,000
- Last verified
The Bihar slab table
| Annual income | Tax for the year |
|---|---|
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 – ₹5,00,000 | ₹1,000 |
| ₹5,00,001 – ₹10,00,000 | ₹2,000 |
| ₹10,00,001 and above | ₹2,500 |
- ₹3,00,001 – ₹5,00,000 — ₹1,000 for the year, as a single lump sum.
- ₹5,00,001 – ₹10,00,000 — ₹2,000 for the year, as a single lump sum.
- ₹10,00,001 and above — ₹2,500 for the year, as a single lump sum.
When it is collected
Banded on annual income and collected as an annual lump sum.
What is worth knowing about Bihar
Banded on annual income and paid as an annual lump sum by 15 November, not as a monthly slab deduction. We show the annual figure, which is what the year costs you either way.
No primary source was reachable, but two or more independent secondary sources agree exactly. Also covers a negative claim ('no statute was ever enacted') that no single document can prove.
The cap every state is under
Article 276(2), Constitution of India limits professional tax to ₹2,500 a person a year, whatever a state’s own schedule says. Several states are written to land exactly on it — that is why Karnataka and Maharashtra charge a different amount in one month of the year, and why an annual total on this page never exceeds ₹2,500.
Where this comes from
Statute: Bihar State Tax on Professions, Trades, Callings and Employments Act, 2011
Read from greythr.com, last verified . This dataset is re-checked quarterly — the failure mode here is a state joining or leaving the list, not a slab moving, so we search for repeals and re-introductions every cycle. The full method is on our methodology page.
Your actual take-home
Professional tax is one line on a payslip, and rarely the line that decides anything. The one that does is what reaches your account after income tax, EPF and this deduction have all been taken. Our CTC to in-hand calculator, opened on Bihar, carries the schedule above through automatically, alongside income tax under the Income-tax Act 2025, EPF and gratuity, and shows the working for every line. Put your own CTC in it and read the figure rather than the rate.
One thing worth knowing before you do: professional tax is deductible from salary under s.19 of the Income-tax Act 2025 only under the old regime. Under the new regime it leaves your pay and buys nothing back. Whether that is worth anything depends on the rest of your deductions, so compare both regimes on Bihar figures — it computes each one and says which pays less tax on the numbers you enter, and nothing beyond that.