The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 regulates PT in the state. Bihar follows an annual income-based slab system.
Official Bihar PT Slabs
| Salary Range (₹) | Tax Payable | Assessment Cycle |
|---|---|---|
|
0 to 3,00,000
(Annual Basis) |
Nil (Exempt) | Exempt for annual income up to ₹3,00,000. |
|
3,00,001 to 5,00,000
(Monthly Basis) |
₹1000 / year | ₹1,000 per year. |
|
Above 5,00,001
(Monthly Basis) |
₹2000 / year | ₹2,000 per year. |
|
Above 10,00,001
(Monthly Basis) |
₹2500 / year | ₹2,500 per year. |
Compliance Deadline
Annual payment typically by 30th September.
Penal Provisions
Interest per month for delay + Late fee for filing return.
Registration & Enrollment:
Registration via Bihar Commercial Taxes portal.
Visit Official Bihar Portal