As per the latest income tax regulations for the year 2025-2026, the following slabs and income tax rates will be applicable for Agriculture persons:

• Where the annual agricultural income does not exceed Rs. 600,000, the rate of income tax is 0%.
• Where the income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000, the tax is 15% of the amount exceeding Rs. 600,000.
• Where the income exceeds Rs. 1,200,000 but does not exceed Rs. 1,600,000, the tax is Rs. 90,000 + 20% of the amount exceeding Rs. 1,200,000.
• Where the income exceeds Rs. 1,600,000 but does not exceed Rs. 3,200,000, the tax is Rs. 170,000 + 30% of the amount exceeding Rs. 1,600,000.
• Where the income exceeds Rs. 3,200,000 but does not exceed Rs. 5,600,000, the tax is Rs. 650,000 + 40% of the amount exceeding Rs. 3,200,000.
• Where the income exceeds Rs. 5,600,000, the tax is Rs. 1,610,000 + 45% of the amount exceeding Rs. 5,600,000.