Punjab Agricultural Income Tax Calculator Pakistan (2026–2027)
Calculate Punjab Agricultural Income Tax according to official 2026–2027 tax slabs.
Punjab Agricultural Income Tax Calculator Pakistan
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Your Tax Calculation Results
Based on Punjab agricultural income tax rules for the selected year 2026-2027
Punjab Agricultural Income Tax Calculator Pakistan 2026-2027
Use the Punjab Agricultural Income Tax Calculator to estimate tax on agricultural income earned in Punjab.
Punjab agricultural income tax is a provincial tax. It is governed by the Punjab Agricultural Income Tax Act, 1997, as amended, and administered through Punjab’s revenue system. Qualifying agricultural income is separately exempt from federal income tax under Section 41 of the Income Tax Ordinance, 2001.
Punjab’s agricultural tax rules changed significantly after amendments passed in 2024. The revised framework introduced higher income-based rates, corporate farming rates, livestock income and a separate super-tax mechanism for very high incomes.
There is also an important legal update for 2026. In April 2026, the Punjab Assembly Speaker ruled that the government notifications revising agricultural income tax rates were unlawful because they had not been laid before the Assembly as required. Therefore, the rate tables on this page should be used as an estimate and checked against the latest Board of Revenue position before payment or filing
How to Use the Punjab Agricultural Income Tax Calculator
The method to use this calculator is just like the income tax calculator. just enter your annual income then tap on calculate and the rich results will be shown with number and pi-charts as well.
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 2025-2026, 2024-2025, 2023-2024 and 2022-2023. Slab rates may differ between years, so choosing the correct year is essential for an accurate estimate.
Taxpayer Category
For 2025-2026 and 2024-2025, choose Farmers, Small Company or Any Other Company. Older tax years use individual slab rates automatically. The calculator applies the correct formula for your selection without any manual calculation.
Tap “Calculate”
Hit the calculate button to process the input and perform calculations instantly.
Punjab Agricultural Income Tax Rates
Annual agricultural income | Published tax formula |
|---|---|
Up to Rs 600,000 | Nil |
Rs 600,001 to Rs 1,200,000 | 15% of amount above Rs 600,000 |
Rs 1,200,001 to Rs 1,600,000 | Rs 90,000 + 20% above Rs 1,200,000 |
Rs 1,600,001 to Rs 3,200,000 | Rs 170,000 + 30% above Rs 1,600,000 |
Rs 3,200,001 to Rs 5,600,000 | Rs 650,000 + 40% above Rs 3,200,000 |
Above Rs 5,600,000 | Rs 1,610,000 + 45% above Rs 5,600,000 |
These are progressive formulas.
For example, a person earning Rs 1 million does not pay 15% of the entire Rs 1 million.
Only the amount exceeding Rs 600,000 enters the 15% calculation under the published schedule.
Important legal status note
The table above comes from the revised Punjab rate framework published in 2025.
In April 2026, the Punjab Assembly Speaker declared the rate-changing notifications unlawful and ordered enforcement under them stopped because the notifications had not been presented to the Assembly in accordance with the statutory procedure.
For that reason, the calculator result should be described as an estimate based on the published aligned rate schedule, not as a guaranteed current assessment.
How Is Punjab Agricultural Income Tax Calculated?
The published individual schedule is progressive.
This means each formula contains a fixed amount representing tax on the previous brackets, followed by the marginal rate on income above the current threshold.
Example: Rs 1 Million Agricultural Income
Annual agricultural income:
Rs 1,000,000
Amount above Rs 600,000:
Rs 1,000,000 – Rs 600,000 = Rs 400,000
Published rate:
15%
Estimated tax:
Rs 400,000 × 15% = Rs 60,000
Estimated agricultural income tax:
Rs 60,000
Example: Rs 1.5 Million Agricultural Income
Annual agricultural income:
Rs 1,500,000
Published formula:
Rs 90,000 + 20% of amount above Rs 1,200,000
Amount above Rs 1,200,000:
Rs 300,000
Additional tax:
Rs 300,000 × 20% = Rs 60,000
Estimated tax:
Rs 90,000 + Rs 60,000 = Rs 150,000
Example: Rs 3 Million Agricultural Income
Annual agricultural income:
Rs 3,000,000
Published formula:
Rs 170,000 + 30% of amount above Rs 1,600,000
Amount above Rs 1,600,000:
Rs 1,400,000
Additional tax:
Rs 1,400,000 × 30% = Rs 420,000
Estimated tax:
Rs 590,000
Important Legal Update on Punjab Agricultural Tax Rates
Punjab agricultural taxation has an unusual legal situation in 2026.
The government issued notifications in March 2025 revising agricultural income tax rates, followed by another notification in September 2025 dealing with their application.
On April 20-21, 2026, the Punjab Assembly Speaker ruled that those notifications lacked legal effect because they had not been laid before the Assembly as required by Section 11(2) of the Punjab Agricultural Income Tax Act. He ordered enforcement, assessment and collection under the notifications stopped.
This matters for any Punjab Agricultural Income Tax Calculator.
A calculator can show the published rates for planning, but it should not claim that the estimate is an official Punjab tax assessment.
For a real filing, assessment or disputed liability, check the latest Board of Revenue position and any later Punjab Gazette legislation or notification.
Common Punjab Agricultural Income Tax Mistakes
Using the Old Rs 400,000 Threshold
Several ranking calculators still use Rs 400,000 and the old 5%, 10% and 15% schedule.
The revised published framework introduced a Rs 600,000 income threshold and substantially higher progressive rates.
Charging 15% on the Entire Rs 1.2 Million
The published first taxable formula is 15% of the amount exceeding Rs 600,000.
It is not 15% of the entire income.