Agricultural income tax calculator
Enter your other taxable income and your net agricultural income. See your tax with partial integration, in either regime.
- Both regimes
- Both 87A readings shown
- Free, no sign-up
Get the farm income right
What counts as agricultural income, and how the rebate applies, can change your tax. Our experts file it carefully.
Questions people often ask
Which ITR form do I need?
ITR-2 if your agricultural income is over ₹5,000; ITR-1 allows only up to ₹5,000.
Is all farm income agricultural income?
Not always. Income from land used for agriculture qualifies; some activities, like dairy or poultry, generally don't.
How farm income sets your rate
Partial integration.
- Tax on other income plus farm income.
- Minus tax on farm income plus the exemption limit.
- The difference is your tax, before rebate and cess.
Last reviewed 9 October 2026. The rules in this calculator come from these official sources.
- Tax rates (including the method for agricultural income) Income Tax Department
Common questions
Is agricultural income taxable?
No, it's exempt. But if it's over ₹5,000 and your other income is above the exemption limit, it's used to work out the rate on your other income.
How does partial integration work?
Tax on (other + agricultural income), minus tax on (agricultural income + the exemption limit). The difference is your tax, before rebate and cess.
Does it apply in the new regime?
Yes, with the new regime's ₹4 lakh exemption limit.
What about the 87A rebate?
The law doesn't say clearly. One reading allows the rebate if your other income is within the limit; another allows none once partial integration applies. We show both.
Example: ₹10 lakh other income and ₹5 lakh farm income?
New regime: ₹15,600 if the rebate is allowed, ₹78,000 if it isn't.
