Agricultural Income Tax Calculator (Pakistan) - FY 2025-2026
Estimate your Provincial Agricultural Income Tax liability (Income Basis) in PKR.
In Pakistan, while **agricultural income is exempt from Federal Income Tax (FBR)**, the **provincial governments** levy the **Agricultural Income Tax (AIT)**. This calculator uses the specific progressive income tax slabs implemented by the governments of **Punjab, Sindh, KPK, and Balochistan** for the 2025-2026 Fiscal Year.
Agricultural Income Tax Dashboard (PKR)
Agricultural Income Tax Calculator (FY 2025-2026 Estimates)
Calculation based on Official Progressive Provincial Income Slabs. **Federal Tax is Exempt.**
Credit: Muhammad Rizwan Sukhera | CEO - Raza Group
1. Provincial Agricultural Income Tax & Super Tax (Income Basis)
Provincial Tax Summary (PKR)
2. Corporate & High-Income Taxability (Sindh & KPK Models)
AIT Corporate Tax Rates (Sindh & KPK)
If agricultural income is derived by a company, flat rates apply:
- **Small Companies:** Taxed at a flat rate of **20%**.
- **All Other Companies:** Taxed at a flat rate of **29%**.
Super Tax Slabs (Applies to individuals/companies with high income)
Super Tax is levied in addition to the standard AIT for the highest income brackets (e.g., Sindh and KPK frameworks):
- Up to **PKR 150 Million:** 0%
- **PKR 150M – 200M:** 1%
- **Above PKR 500 Million:** Up to 10%
Livestock & Dairy Farming Tax Status
Income derived from **raising livestock** (cattle, dairy, etc.) is included in the definition of **agricultural income** under the ITO 2001 and is therefore subject to the **Provincial Agricultural Income Tax (AIT)**, rather than Federal Income Tax (FBR).
The Super Tax calculation above is designed for individual farmers on Net Agricultural Income.
3. Penalties and Other Levies (Punjab)
New Stricter Penalties (Punjab AIT Act)
Recent amendments introduce significant financial consequences for non-compliance:
- **Late Submission Penalty:** Now calculated as the higher of: 0.1% of tax due per day OR PKR 1,000 per day.
- **Minimum Penalty:** Ranges from **PKR 10,000** (income up to PKR 1.2M) to **PKR 50,000** (income above PKR 40M).
- **Default Surcharge:** Increased from 5% per annum to the higher of **12%** or **KIBOR + 3%** per annum for delayed payments.
Land Tax & Area-Based Levy
Land Tax (or Land Revenue) is separate from AIT.
This tax is levied on the **ownership** of agricultural land based on its **area, type (irrigated/un-irrigated), and specific zone**, and is **not** based on annual income. It applies to landholdings generally exceeding 12.5 acres (irrigated equivalent).
Important Disclaimer (اہم انتباہ)
This calculator is for informational and estimation purposes only and should not be considered professional tax advice. The rates used (PKR 600,000 exemption and progressive slabs) are based on the specific tax structures provided for Punjab, Sindh, KPK, and Balochistan. The Super Tax calculation is also based on the provided high-income brackets. **These rates are subject to change in annual budgets.** Actual tax liability can vary due to specific exemptions, land area levies (Land Tax), and provincial tax authority interpretations. For definitive calculation and filing, please consult the relevant provincial tax authorities or a qualified tax consultant.
