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Bihar — Professional Tax 2026

Bihar levies Professional Tax across 4 salary slabs. Employee deductions (PTRC) are remitted yearly, and employer registration (PTEC) is remitted yearly (₹2,500).

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Employee Remittance (PTRC)

FrequencyYearly
Payment Due15th November
Return DueYearly by 30th Nov

Employer Remittance (PTEC)

FrequencyYearly (₹2,500)
Payment Due30th November
Return DueNot Required

Salary slabs

Monthly Salary Slab (₹) PT Rate (₹)
Upto 3 Lakhs Nil
From 3 Lakhs to 5 Lakhs 1,000
From 5 Lakhs to 10 Lakhs 2,000
Above 10 Lakhs 2,500