Federal Direct

    Ushr (Agricultural Produce) Calculator

    Compulsory 5% (irrigated) or 10% (rain-fed) on agricultural produce under Zakat & Ushr Ordinance.

    Default tax year: Tax Year 2026Compulsory 5% (irrigated) or 10% (rain-fed) on agricultural produce under Zakat & Ushr Ordinance.

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    Ushr: 5% irrigated land / 10% rain-fed under Zakat & Ushr Ordinance.

    Rs 1,500,000
    05 M10 M15 M20 M25 M
    Tax base

    Rs 1,500,000

    Department tax

    Rs 75,000

    After tax value

    Rs 1,425,000

    Effective 5.0%

    By department

    Selected department estimate

    Tax Year 2026

    Ushr (Agricultural Produce)

    5% irrigated

    Rs 75,000

    Source: Zakat & Ushr Ordinance 1980 — Sec 5

    Assumption: 5% irrigated produce / 10% rain-fed produce.

    Sources & Act reference

    Statutory citations and modelling notes

    Ushr (Agricultural Produce)

    Zakat & Ushr Ordinance 1980 — Sec 5

    5% irrigated produce / 10% rain-fed produce.

    Rule trace

    Applied rule and official references

    Applied rule id: legacy-ushr-punjab-2026

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    Smart insight

    Estimated Ushr (Agricultural Produce) for Tax Year 2026 is Rs 75,000.

    Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.

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