Sindh Agricultural Income Tax Calculator 2026-27

Enter Your Details

Your Tax Calculation Results

Based on Sindh agricultural income tax rules for the selected year 2025-2026

Annual Income

Tax Payable

Effective Tax Rate

Net Income After Tax

Tax Year

2025-2026

About the Sindh Agricultural Income Tax Calculator

The Sindh Agricultural Income Tax Calculator helps farmers, landowners, tenants, lessees and agricultural businesses estimate agricultural income tax under the current Sindh tax rules.

Sindh now operates under the Sindh Agricultural Income Tax Act, 2025, which took effect from 1 January 2025. The new law replaced the previous agricultural income tax framework, and responsibility for administering and collecting agricultural income tax moved to the Sindh Revenue Board (SRB).

The current system is primarily income based. SRB confirms that the previous area-based advance agricultural tax system has been abolished. This means your current agricultural income tax is not simply calculated by multiplying your acres by a fixed amount.

Agricultural income also remains distinct from ordinary federal income tax. FBR has confirmed that qualifying agricultural income is exempt under Section 41 of the Income Tax Ordinance, while the provincial government taxes agricultural income under its own law.

For 2026-27, an individual or other non-company taxpayer can have agricultural income of up to Rs 600,000 without ordinary Sindh agricultural income tax. Above that amount, progressive rates apply. Companies use separate flat rates.

The calculator gives an estimate. Your final liability can differ because of allowable deductions, exemptions, calamity relief, super tax, assessments or other facts specific to your agricultural operations.

How to Use the Sindh Agricultural Income Tax Calculator

Your calculator uses three main inputs: Annual Agricultural Income, Tax Year and Taxpayer Category. It then displays Tax Payable, Effective Tax Rate and Net Income After Tax.

Follow these steps:

Enter Your Annual Income

Enter your total annual agricultural income in Pakistani Rupees (PKR). This is the gross income from your farming or agricultural business before tax deductions.

Tax Slabs

Individual farmers are taxed using progressive slabs, higher income falls into higher rate brackets. Corporate categories use flat percentage rates (20% for small companies, 29% for other companies in supported recent years).

Select tax year

Select the financial year that applies to your return. Supported years are 2026-2027, 2025-2026, 2024-2025, 2023-2024 and 2022-2023. Slab rates may differ between years.

Taxpayer Category

For 2026-2027, 2025-2026 and 2024-2025, choose Farmers, Small Company or Any Other Company. Older tax years use individual slab rates automatically.

Sindh Agricultural Income Tax Rates 2026-27

For individuals and other taxpayers covered by the ordinary progressive schedule, the current First Schedule provides these rates:

Annual agricultural income	Tax payable
Up to Rs 600,000	Nil
Rs 600,001 to Rs 1,200,000	15% of the amount above Rs 600,000
Rs 1,200,001 to Rs 1,600,000	Rs 90,000 + 20% of the amount above Rs 1,200,000
Rs 1,600,001 to Rs 3,200,000	Rs 170,000 + 30% of the amount above Rs 1,600,000
Rs 3,200,001 to Rs 5,600,000	Rs 650,000 + 40% of the amount above Rs 3,200,000
Above Rs 5,600,000	Rs 1,610,000 + 45% of the amount above Rs 5,600,000

These are the rates in the current First Schedule of the Sindh Agricultural Income Tax Act, 2025 as amended.

The rate shown for each upper band is a marginal rate. A farmer earning Rs 3 million does not pay 30% of the entire Rs 3 million.

For example, at Rs 3 million:

Rs 170,000 + 30% of (Rs 3,000,000 – Rs 1,600,000)

Rs 170,000 + Rs 420,000 = Rs 590,000

Estimated ordinary agricultural income tax:

Rs 590,000

A few additional examples are useful:

Annual agricultural income	Estimated ordinary tax
Rs 500,000	Rs 0
Rs 1,000,000	Rs 60,000
Rs 1,500,000	Rs 150,000
Rs 3,000,000	Rs 590,000
Rs 6,000,000	Rs 1,790,000

Agricultural income tax versus agricultural land tax

For current Sindh AIT, you should not simply calculate both an income tax and a per-acre land tax and add them together.

SRB explicitly states that the Sindh Agricultural Income Tax Act, 2025 has done away with the concept of land-based taxation and that an owner is now charged based on income earned during the agricultural income year.

That makes your two website calculators different by period and purpose, not two simultaneous parts of one current 2026-27 bill:

Sindh Agricultural Income Tax Calculator: use this for the current income-based agricultural tax regime.

Sindh Tax on Agricultural Land Calculator: keep this for historical or legacy calculations under the previous land-based framework, with a visible notice explaining that Sindh’s current AIT system abolished the former area-based advance tax.

This distinction will prevent users from accidentally double-counting tax.

Frequently Asked Questions

It is an online tool for estimating agricultural income tax in Sindh using the applicable income amount, tax year and taxpayer category. Your calculator currently provides progressive calculations for farmers and flat-rate calculations for Small Company and Any Other Company categories.

Under the current ordinary schedule, agricultural income up to Rs 600,000 falls in the zero-tax bracket.

For non-company taxpayers, the rates progress from 15% on income above Rs 600,000 through a top marginal rate of 45% above Rs 5.6 million. The statutory formulas include fixed amounts in the higher bands.

Not automatically.

The current law provides deductions and allowances under Section 7. If your total sales are gross receipts, first determine the agricultural income remaining after legally allowable deductions, then enter the amount on which the ordinary tax schedule should apply. SRB specifically warns against claiming capital, personal or administrative expenses.

A qualifying small company is subject to a 20% ordinary agricultural income tax rate under the current First Schedule.

Yes. SRB states that income from fruit orchards is considered agricultural income and can be taxable where the applicable exemption threshold is exceeded.

Not under the current AIT regime.

SRB states that the 2025 Act abolished the previous land-based agricultural income tax concept. Current AIT is based on agricultural income.

Not for the current 2026-27 AIT regime merely because you own agricultural land.

The former area-based advance tax system was abolished. Your separate land calculator is better retained for relevant historical periods rather than added automatically to current income tax.

The Sindh Revenue Board administers and collects AIT under the current law. It replaced the previous Board of Revenue collection structure for this tax.

The general due date is 30 September following the end of the agricultural income year, subject to any official extension announced by SRB.

Yes. SRB states that farmers who are not required to pay tax can register voluntarily for documentation or future tax compliance.

Qualifying agricultural income is exempt under Section 41 of the federal Income Tax Ordinance. Agricultural income remains subject to the applicable provincial regime, including Sindh AIT where relevant.

Under the current Second Schedule after the Sindh Finance Act 2026 changes, agricultural income not exceeding Rs 500 million carries a 0% super-tax rate, while agricultural income exceeding Rs 500 million is subject to 8% of income. This super tax is additional to ordinary agricultural income tax.

SRB says relevant agricultural records should generally be maintained for at least five years, subject to longer retention where proceedings or appeals require it.