Work out the tax your province charges on farm income for 2026-27 — Punjab, Sindh, Khyber Pakhtunkhwa and Balochistan.
What you earned from farming over the whole year, before tax.
Only needed for the per-acre land tax. Leave it blank if you just want the income tax. Do not count orchard land here.
Enter orchard land separately — the schedules charge it its own rate and leave it out of the bands above.
Instalments or tax already collected from you this year.
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Punjab’s rates are being disputedOn 21 April 2026 the Punjab Assembly ruled that the notifications setting these rates were not valid, because they were never placed before the Assembly. The figures below are the ones the Board of Revenue published — treat them as a guide and check your position before you pay.
Farm income is not taxed by the FBR. It is taxed by your province instead, so nothing here is a federal charge.
Punjab does charge a per-acre tax, but we have not been able to confirm this year’s figures from an official document, so none is shown. The 2025-26 year on this calculator does carry the notified table.
This is your total tax as a share of everything you earned from the land. It is assessed and collected by the Punjab Board of Revenue.
This is an estimate to help you plan. Your final bill is the one your provincial revenue office assesses.
The scale is the same everywhere. What changes is the per-acre tax underneath it and who collects.
Charges a per-acre tax on farmed land as well as tax on farm income.
Punjab Board of RevenueFarm income only — the old per-acre land tax was scrapped in 2025.
Sindh Revenue BoardYou pay the higher of the tax on your income and the per-acre tax on your land.
KP Board of RevenueYou pay the higher of the tax on your income and the per-acre tax on your land.
Balochistan Board of RevenueAll four provinces moved to the same scale from 1 January 2025. A farmer pays nothing on the first Rs 600,000, then the steps below.
| Farm income for the year | Tax |
|---|---|
| Up to Rs. 600,000 | No tax |
| Rs. 600,001 – Rs. 1,200,000 | 15% of the amount over Rs. 600,000 |
| Rs. 1,200,001 – Rs. 1,600,000 | Rs. 90,000 + 20% of the amount over Rs. 1,200,000 |
| Rs. 1,600,001 – Rs. 3,200,000 | Rs. 170,000 + 30% of the amount over Rs. 1,600,000 |
| Rs. 3,200,001 – Rs. 5,600,000 | Rs. 650,000 + 40% of the amount over Rs. 3,200,000 |
| Over Rs. 5,600,000 | Rs. 1,610,000 + 45% of the amount over Rs. 5,600,000 |
Companies that farm pay a flat rate instead: 20% for a small company and 29% for any other. Above Rs 150 million of farm income, provinces add a second charge on top.
Four steps, the same in every province. Only the per-acre land tax underneath them changes.
Everything you earned from the land over the year — crops sold, rent received, produce sold at market.
The first Rs 600,000 is free for a farmer. Companies do not get this.
The rest is taxed in steps from 15% up to 45%. Each step only applies to the money inside it.
Ordinary land above 12½ acres is charged by band, and a mature orchard at its own rate from the first acre. In KP and Balochistan you pay whichever is higher — this or the tax on your income.
Farm income sits outside the federal system, but the rest of your money does not.
Short answers on who charges farm tax, what is free, and how land and income fit together.
Yes. Farm income is exempt from federal income tax, but every province charges its own tax on it. Since 1 January 2025 Punjab, Sindh, Khyber Pakhtunkhwa and Balochistan all use the same scale: nothing on the first Rs 600,000, then 15% rising in steps to 45% above Rs 5,600,000.
The province. Farm income is left out of federal income tax, so the FBR does not charge or collect it. You deal with your provincial Board of Revenue — the Sindh Revenue Board in Sindh — and the money goes to the province.
Rs 600,000 a year for a farmer, in all four provinces. Only income above that is taxed, and only the part above it — earning Rs 700,000 means tax on Rs 100,000, not on the whole amount. A company gets no tax-free part.
Both exist. Punjab, KP and Balochistan charge a fixed amount per acre on ordinary farmland above 12½ acres as well as tax on farm income; Sindh scrapped its per-acre tax in 2025. In KP and Balochistan the law says you pay whichever of the two is higher, so the per-acre figure works as a floor rather than an extra bill.
Yes, and in two ways that matter. An orchard is charged its own flat rate per acre — Rs 600 an acre in Punjab if irrigated and Rs 300 if not, and Rs 900 to Rs 3,500 an acre in KP and Balochistan depending on the zone — and it gets no free allowance, so it is charged from the very first acre. Orchard acres are also left out when your other land is put into its acre band. Only a mature orchard counts: seven years or more for mango, five for other fruit.
No. Filer and non-filer rates are a federal idea and the provincial farm tax has no such split — the same scale applies either way. Being on the Active Taxpayer List still matters for everything else, including tax collected on your bank withdrawals and vehicle papers.
If you have any other income, or you meet the FBR filing rules for another reason, yes — and you show your farm income on it as exempt income. KP and Balochistan both say that where you have declared farm income in your federal return, the province taxes that same figure.
It depends on the province, and this is the part that varies most. Punjab wrote a definition of livestock into its Act in 2024, while the other provinces work from the older wording that centres on income from land used for farming. Ask your Board of Revenue before treating animal income as farm income.
Because Punjab set its rates by notification rather than through the Assembly. On 21 April 2026 the Punjab Assembly ruled that those notifications were void from the start, since the law requires rate changes to be laid before the Assembly at budget time. The rates shown are the published ones, but the legal position is unsettled.
A super tax on very large farm incomes. Sindh, KP and Balochistan charge 1% to 10% on top once farm income passes Rs 150 million; Punjab follows the federal Section 4C rates instead. It is worked out on your whole income rather than the part above the line, so it steps up sharply.
This calculator is for guidance only and is not tax advice. Provincial rules change often — check with your Board of Revenue or a tax adviser before you file or pay.
Pick the calculator for your income or salary decision — each one uses current FBR rates.
Farm income is a provincial tax, so almost every rate here was read out of the Act or gazette notification of the province that charges it. The one exception is Punjab’s super tax: its own law sets no rate and points at the federal Income Tax Ordinance instead, so that is cited too.
Punjab Agricultural Income Tax Act 1997The Punjab law itself, as amended in 2024 — the charge on farm income and on cultivated land.Punjab Gazette — income rates, March 2025Notification 148-2025 setting the Punjab slab table and the 20% / 29% company rates.Punjab Gazette — per-acre rates, March 2025Notification 147-2025 setting Punjab’s Rs 300 to Rs 500 per acre tax on cultivated land, and Rs 600 / Rs 300 on mature orchards.Punjab Agricultural Income Tax (Amendment) Act 2024Act XV of 2024, in force 1 January 2025. Section 3-AA adds the super tax and sets its rate by reference to the Income Tax Ordinance 2001.
Income Tax Ordinance 2001Section 4C and Division IIB of the First Schedule — the super tax rates Punjab’s section 3-AA points at. Amended up to 30 June 2026.
Sindh Agricultural Income Tax Act 2025Sindh Act II of 2025 — the slab table, company rates and the super tax on income above Rs 150 million.Sindh Revenue Board — farm taxWhere Sindh farmers register, file and pay agricultural income tax.
KP Agricultural Income Tax Act 2025KP Act VI of 2025 — the slab table, the four-zone per-acre schedule, and the higher-of rule.
Balochistan Land & Agricultural Income Tax Act 2025Balochistan Act VIII of 2025 — the substituted schedules of per-acre and farm income rates.