Professional Tax (PT) in Bihar (Updated: July 2025)

Professional Tax in Bihar is governed by The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011, alongside the Bihar Professional Tax Rules, 2011. The tax is applicable to professionals, traders, employers, and entities engaged in various occupations within the state.

This article presents an all-inclusive guide to help you understand Bihar Professional Tax—its applicability, tax slabs, registration process, and filing requirements.

Applicability of Bihar Professional Tax

Under the Act, the following are liable to pay Professional Tax:

• Individuals engaged in any profession, trade, calling, or employment
• Employers responsible for deducting PT from employees’ income and remitting it to the state government

There are no specific exemptions outlined in the Act.

Required Documents for PT Registration in Bihar

Businesses and professionals falling under the purview of the Act must register and comply with tax payment obligations. The required documents for registration include:

1. Memorandum of Association (MOA)
2. Articles of Association (AOA)
3. PAN Card
4. Lease Agreement (if applicable)
5. Employer’s Address Proof, ID Proof, and Photographs
6. Complete list of employees with salary details
7. ID & Address Proof of Proprietor or Organisation
8. Bank Account details
9. Name and nature of business activities of the firm/organisation

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Bihar PT Registration Process

• Mode: Offline
• Official Website: https://www.biharcommercialtax.gov.in/bweb/

Applicants need to visit the concerned Commercial Tax Office with necessary documents and complete the offline registration process.

Bihar Professional Tax Rates

Professional Tax in Bihar is calculated on an annual income basis. The current PT slab rates are:

Annual Income Range (INR)	PT Payable (Annually)
Upto ₹ 3,00,000	₹ 0 (Nil)
₹ 3,00,001 to ₹ 5,00,000	₹ 1,000
₹ 5,00,001 to ₹ 10,00,000	₹ 2,000

Filing of PT Returns in Bihar

Employers must file Professional Tax returns on an annual basis.

Requirement	Details
Due Date for Filing Returns	Annually, on or before 30th November
Applicable Form	Not specified in the provided input

Conclusion:

Professional Tax compliance is a mandatory obligation for businesses, professionals, and employers in Bihar. Timely registration, deduction of tax, and annual filing of returns will help ensure compliance with state tax regulations and avoid any penalties.

For detailed information and official procedures, visit the Bihar Commercial Tax portal: https://www.biharcommercialtax.gov.in/bweb/