Is agricultural income taxed?

For assessment year 2026-27, agricultural income up to ৳5,00,000 can be exempt, in two cases:

• income from poultry, hatchery, fish, dairy, animal feed and seed production, whatever other income you have;
• any other farming, when you have no income besides farming and financial assets (such as bank interest).

Otherwise, or above the exempt amount, the rest of the farm income is added to your other income and taxed.

Without books of account

If you keep no books, a share of the produce's market value set by law is taken as the cost of production. Enter the farm income, the kind of farming and whether you keep books in the detailed calculator and it applies this for you.