Professional Tax in Bihar explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Bihar levies Professional Tax (PT) on salaried employees and professionals, capped at ₹2,500 per person per year. This guide explains the slabs framework and how to register.
Professional Tax in Bihar
Professional tax in Bihar is deducted from salaries by employers and paid by self-employed professionals, subject to the constitutional cap of ₹2,500 per year. The exact slab amounts are notified by the Bihar government and are based on monthly income.
Registration — PTEC & PTRC
- PTEC (Enrolment Certificate): for the business/professional to pay its own professional tax
- PTRC (Registration Certificate): for employers to deduct and deposit PT from employee salaries
- Register on the Bihar commercial-tax / professional-tax portal after obtaining PAN and business registration
Compliance
- Deduct PT from salaries as per the state slab
- Deposit PT and file periodic PT returns as required by Bihar
- Late payment attracts interest and penalty under the state PT Act
Staying compliant in Bihar
Beyond this, every business operating in Bihar needs to keep its core registrations and filings up to date:
- GST registration and returns (the Bihar state code is 10)
- Shop & Establishment registration for the premises and staff
- Professional tax deduction and payment (levied in Bihar)
- Income-tax filing, TDS and proper bookkeeping
More Bihar guides
- GST State Code & Jurisdiction in Bihar
- Minimum Wages in Bihar
- Road Tax: Rates & Calculation in Bihar
- Shop & Establishment Act in Bihar
- Stamp Duty & Registration Charges in Bihar
Need help with compliance in Bihar?
TaxClue handles GST, professional tax, licences and registrations across Bihar — fully online.
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