Super Tax on Annual Agricultural Income in Balochistan of High Earning Owners for Tax Year 2025-2026
Calculate super tax on annual agricultural income in Balochistan as per 2025-2026 tax year.
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Super Tax on Annual Agricultural Income in Balochistan 2026-2027
The Super Tax on Annual Agricultural Income in Balochistan Calculator estimates the additional provincial tax that applies to very high agricultural income.
Balochistan introduced Section 6-A, Super tax on high earning persons, for tax year 2025 and onward. The law applies the rates in Division III of the Second Schedule to the income of every person covered by the provision.
Agricultural income up to Rs 150 million falls in the 0% super-tax band. Above that level, the applicable rate increases from 1% to a maximum of 10%.
This calculator estimates super tax only. It does not calculate your ordinary Balochistan agricultural income tax or agricultural land tax. Those are separate provincial calculations under the same broader agricultural tax framework
How to Use the Balochistan Agricultural Super Tax Calculator
The calculator needs your total agricultural income for the relevant tax period.
What Is Super Tax on Agricultural Income in Balochistan?
Balochistan’s agricultural super tax is an additional provincial tax for very high levels of agricultural income.
Section 6-A of the Balochistan Tax on Land and Agricultural Income framework states that super tax applies from tax year 2025 onward at the rates contained in Division III of the Second Schedule
The official Board of Revenue calculator refers to this Division III calculation as Special Income Tax. Its calculator has a separate input for “Special Agricultural Income” alongside the ordinary agricultural income and agricultural land tax calculations.
Who has to pay it?
The amendment says the super tax is imposed on the income of every person to whom Section 6-A applies.
For this purpose, the amended law defines a person as an individual or a company.
There is no separate Division III rate table for a banking company in the Balochistan agricultural law reviewed for this guide. The same published high-income schedule is used according to the amount of agricultural income.
The first threshold is high. If total agricultural income does not exceed Rs 150 million, Section 6-A super tax is 0%.
Balochistan Agricultural Super Tax Rates 2026-27
Total agricultural income | |
|---|---|
Up to Rs 150,000,000 | 0% |
Above Rs 150,000,000 to Rs 200,000,000 | 1% |
Above Rs 200,000,000 to Rs 250,000,000 | 2% |
Above Rs 250,000,000 to Rs 300,000,000 | 3% |
Above Rs 300,000,000 to Rs 350,000,000 | 4% |
Above Rs 350,000,000 to Rs 400,000,000 | 6% |
Above Rs 400,000,000 to Rs 500,000,000 | 8% |
Above Rs 500,000,000 | 10% |
How the Super Tax Is Calculated
This tax table works differently from an ordinary marginal income-tax slab system.
The applicable Division III percentage is applied to total agricultural income, not merely to the portion above the lower limit of the band. The statutory table repeatedly describes the rate as a percentage “of the income.”
The basic calculation is:
Super Tax = Total Agricultural Income × Applicable Super Tax Rate
Income after this super tax can be displayed as:
Income After Super Tax = Total Agricultural Income − Super Tax
Example: Rs 150 million
Total agricultural income:
Rs 150,000,000
Applicable rate:
0%
Super tax:
Rs 0
Example: Rs 180 million
Total agricultural income:
Rs 180,000,000
Applicable rate:
1%
Calculation:
Rs 180,000,000 × 1% = Rs 1,800,000
Estimated super tax:
Rs 1,800,000
Example: Rs 225 million
Total agricultural income:
Rs 225,000,000
Applicable rate:
2%
Calculation:
Rs 225,000,000 × 2% = Rs 4,500,000
Estimated super tax:
Rs 4,500,000
Example: Rs 600 million
Total agricultural income:
Rs 600,000,000
Applicable rate:
10%
Calculation:
Rs 600,000,000 × 10% = Rs 60,000,000
Estimated super tax:
Rs 60,000,000
What counts as agricultural income?
The Balochistan Ordinance includes qualifying rent or revenue from agricultural land situated in the province, income derived from that land through agriculture, ordinary cultivator processes used to make produce fit for market, qualifying sales of produce raised or received by the cultivator, and certain income from connected agricultural buildings where the statutory conditions are met.
Not every receipt earned by a business located on or near a farm automatically becomes agricultural income.
Where income comes from a separate commercial activity, processing business or another source outside the statutory agricultural definition, its treatment may require a separate tax analysis.