India Payroll RulesBihar professional tax by annual income
Bihar Gazette (Extraordinary) of 2 February 2016, Commercial Taxes Department notification S.O. 28 (read on 14 November 2026, the page images looked at), substitutes the schedule of the Bihar Professions, Trades, Callings and Employment Tax Act, 2011. Entry 1 goes by annual income: nil up to ₹3 lakh; ₹1,000 a year above ₹3 lakh and up to ₹5 lakh; ₹2,000 above ₹5 lakh and up to ₹10 lakh; ₹2,500 above ₹10 lakh. It took effect on the date of issue.
Examples
| Annual income | Tax a year |
|---|---|
| ₹300,000 | ₹0 |
| ₹400,000 | ₹1,000 |
| ₹500,000 | ₹1,000 |
| ₹800,000 | ₹2,000 |
| ₹1,000,000 | ₹2,000 |
| ₹1,500,000 | ₹2,500 |
Limits of this page
Only entry 1 is worked. Entries 2 to 4 (VAT dealers by turnover, vehicle permit holders, cable operators and other businesses, banks and companies) are in the notification. The notification is in Hindi and the page images were read; the text layer of the PDF is garbled. Later changes were not looked for.
Common questions
How is professional tax worked in Bihar?
By annual income under the Bihar Gazette notification S.O. 28 of 2 February 2016: nil up to ₹3 lakh; ₹1,000 a year above ₹3 lakh and up to ₹5 lakh; ₹2,000 above ₹5 lakh and up to ₹10 lakh; ₹2,500 above ₹10 lakh.
Is it based on salary or on any income?
The entry reads "a person whose annual income" and does not say salary, so this page asks for annual income. Where a person falls under more than one entry of the schedule, the highest rate applies.
From when?
The notification takes effect from the date of issue, 2 February 2016. Later changes were not looked for.
Source
- Bihar Gazette (Extraordinary), 2 February 2016, Commercial Taxes Department, S.O. 28, read on 14 November 2026.
Read on 14 November 2026 from the official gazette files named above. Later changes were not looked for. This site is independent, not connected with any state government, and gives information, not tax advice.