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Professional tax in Bihar
The yearly rate for a business in Bihar, the deduction from staff salaries, the due date and where to pay.
Fees checked: 27 Sep 2026
Rate for a business
Based on annual gross income: nil up to ₹3 lakh, ₹1,000 above ₹3 lakh, ₹2,000 above ₹5 lakh, ₹2,500 above ₹10 lakh (maximum ₹2,500 a year)
Pay by
Employers deduct from September salary and deposit by 15 November; annual return by 30 November
Enrol
Employer registration and self-employed enrolment within 7 days of becoming liable
Official rate To confirm Source
What it is and who pays
Professional tax is a state tax. A business or its owner pays a yearly amount, and an employer also deducts it from staff salaries and pays it to the state. In Bihar it is collected by the Commercial Taxes Department, Bihar.
Deduction from staff salaries
Deduct once a year from September salary: ₹1,000 for annual salary above ₹3 lakh, ₹2,000 above ₹5 lakh, ₹2,500 above ₹10 lakh.
Yearly rate for the business
| Yearly turnover | Official fee |
|---|---|
| Any turnover | Based on annual gross income: nil up to ₹3 lakh, ₹1,000 above ₹3 lakh, ₹2,000 above ₹5 lakh, ₹2,500 above ₹10 lakh (maximum ₹2,500 a year) |
Fees and rules change and can differ between offices. Confirm the fee on the official portal before you pay.
Documents to keep ready
- PAN
- Aadhaar
- Business address proof
- GST or Shops and Establishments certificate
- Employee list with salaries
Steps to apply
- Collect the documents listed here.
- Enrol: Employer registration and self-employed enrolment within 7 days of becoming liable.
- Apply online at Bihar Commercial Taxes.
- Pay the official fee: Based on annual gross income: nil up to ₹3 lakh, ₹1,000 above ₹3 lakh, ₹2,000 above ₹5 lakh, ₹2,500 above ₹10 lakh (maximum ₹2,500 a year).
- Keep the certificate safe. Validity: Employers deduct from September salary and deposit by 15 November; annual return by 30 November.
Where to apply
Commercial Taxes Department, Bihar. Official portal: Bihar Commercial Taxes.
Common questions
Who has to pay professional tax in Bihar?
Businesses and employers in Bihar, collected by the Commercial Taxes Department, Bihar. An employer also deducts it from staff salaries.
How much is professional tax in Bihar?
For a business the rate is Based on annual gross income: nil up to ₹3 lakh, ₹1,000 above ₹3 lakh, ₹2,000 above ₹5 lakh, ₹2,500 above ₹10 lakh (maximum ₹2,500 a year). We have not yet matched this to an official page, so please treat it as to confirm. Check the table above for your business and turnover.
When is professional tax due in Bihar?
Employers deduct from September salary and deposit by 15 November; annual return by 30 November. Employer registration and self-employed enrolment within 7 days of becoming liable.
Where do I pay professional tax in Bihar?
On Bihar Commercial Taxes.
Is Govt License a government website?
No. Govt License is an independent guide. We link to the official government portals where you apply and pay. Always confirm the fee on the portal before paying.
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