Reporting Agricultural Income in the New IRIS Return
Income from cultivating crops, agricultural produce, orchards, or other farming-related operations on agricultural land is reported through the Agriculture section of the return. Select it as an income source on the Return Prerequisites screen if this applies to you.
For the full return walkthrough from login to submission, see our step-by-step guide to filing your income tax return online.
Step 1: Add Your Agriculture Income
Navigate to the Agriculture section and select Agriculture. Click the + icon under Agriculture Income – a pop-up window opens with your options.
There are two paths depending on ownership:
- If you own the agricultural property, select it from the list. Only properties already declared in a previous tax year, or added through your Wealth Statement/Balance Sheet (for residents) or Immoveable Property tab (for non-residents), are available for selection here – if the property isn’t showing up, it needs to be added there first.
- If the property isn’t owned by you (for example, land you farm under a lease or arrangement with the owner), click “Add Agriculture Property Not Owned by Me,” enter the required property details, and click Save. Select it from the pop-up and click Add to bring it into the return.
Note that a property not owned by you won’t reflect in your Balance Sheet or Wealth Statement – it’s tracked for income purposes only, not as an asset.
Step 2: Calculate and Continue
Once your property is added, the grid will show its details. Click Calculate to compute the income amount, then Next to move to your following income module.
Common Mistakes We See With Agricultural Income
- Trying to select a property that was never declared before. Only properties already on record through a previous return or your Wealth Statement/Balance Sheet show up in the selection list – a brand-new owned property needs to go through those channels first, not directly here.
- Adding owned land through the “Not Owned by Me” option by mistake, which keeps it out of your Balance Sheet and can create a mismatch with your actual asset declarations.
- Forgetting to click Calculate after selecting the property – the income figure won’t populate correctly further down the return until this is run.
FAQ
Do I need to own the land to report agricultural income from it?
No. If you farm land under a lease or similar arrangement, use “Add Agriculture Property Not Owned by Me” to report that income separately from land you actually own.
Why isn’t my agricultural property showing up in the selection list?
Only properties already declared in a previous return, or added via your Wealth Statement/Balance Sheet (residents) or Immoveable Property tab (non-residents), appear here. Add the property through one of those first if it’s new.
Is agricultural income taxed the same way as other income?
Agricultural income has its own treatment under Pakistani tax law, separate from Employment, Property, or Business income, which is why it has its own dedicated section in the return.
