Sindh Agricultural Income Tax

The Sindh Agricultural Income Tax Act, 2025, has been enacted with effect from 1^st January 2025 and the Sindh Agricultural Income Tax Ordinance, 2000, has been repealed. Responsibility for administering and collecting AIT has been assigned to the Sindh Revenue Board (SRB), replacing the Board of Revenue (BoR).

Previous area-based advance tax system is abolished. The new regime taxes agricultural income only in line with international best practices. FY 2024–2025 is bifurcated into two periods: from 1^st July 2024 to 31^st December 2024 for which the previous tax rates apply, and from 1^st January 2025 to 30^th June 2025 for which the new personal and corporate agricultural income tax rates are applicable. These new tax rates are aligned with the Federal and other provincial agricultural income tax regimes. A super tax has been introduced for high net-worth agricultural income earners.

The Act introduces a self-assessment regime, with the due date for return filing generally set as 30^th September following the close of the financial year. FY 2024–2025 has however been divided into two halves i.e. from 1^st July 2024 to 31^st December 2024 and from 1^st January 2025 to 30^th June 2025. Relevant rates will be applicable to each half.

Sindh Revenue Board has launched an online AIT return form for the tax year Jan-June 2025. This form is available in the AIT portal, which can be accessed at https://aitapp.srb.gos.pk/#/session/signin. The AIT payers of Sindh can now register and file their AIT returns at the portal and pay the agricultural income tax through mobile apps, ATMs and over-the-counter in different bank branches across the Province with convenience and ease. We request all AIT payers of Sindh to pay their AIT dues for the period from January to June 2025 using this platform. In case of any query or assistance, please contact the SRB helpline.