Professional tax in Bihar (FY 2026-27)
Bihar charges professional tax once a year, on your annual income: ₹1,000, ₹2,000 or ₹2,500. Your employer takes the whole amount from your September salary.
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How much you pay
- Nothing on income up to ₹3,00,000 a year.
- ₹1,000 a year from ₹3,00,001 to ₹5,00,000.
- ₹2,000 a year from ₹5,00,001 to ₹10,00,000.
- ₹2,500 a year above ₹10,00,000.
- Under rule 5 of the 2011 Rules the employer deducts the full year’s tax from the salary for September and pays it in by 15 November, so one month’s pay is noticeably lower.
Worked examples
Calculated with the same engine as the calculator, on a monthly gross salary:
| Monthly salary | What is deducted | Year total |
|---|---|---|
| ₹25,000 | Nothing | ₹0 |
| ₹30,000 | ₹1,000 in September | ₹1,000 |
| ₹50,000 | ₹2,000 in September | ₹2,000 |
| ₹1,00,000 | ₹2,500 in September | ₹2,500 |
What counts as salary
Income for the year. We use your regular salary; other income could move you into a higher band.
Who is exempt
- We have not confirmed this state’s list of exempt employees from an official source. Your employer’s payroll team will know.
Where these figures come from
Bihar Tax on Professions, Trades, Callings and Employments Act 2011, Schedule, and the Bihar Professional Tax Rules 2011, rule 5.
The Act taxes income rather than salary alone. We apply the bands to your salary; if you have other income, check your band with your employer.
Does it reduce your income tax?
Only in the old regime. Professional tax is deductible from salary under section 19(1) of the Income-tax Act, 2025, and section 202(2) removes that deduction for anyone taxed under the new regime.
See what this means for your take-home pay in Bihar