Concepts




Taxable agricultural income


Taxable agricultural income includes inter alia:

- sales prices and other compensation for agricultural and horticultural produce as well as livestock;
- sales prices for machines and buildings;
- farm subsidies and compensations;
- sales price and other compensations as well as insurance and other indemnities for gravel, clay, earth, peat, reindeer moss and other substances that have been removed from the farm;
- sales price for products from a production facility on the farm as well as compensations from another activity in connection with agriculture or forestry, unless the production facility or activity is deemed to be a separate business;
- sales price for products obtained through hunting or fishing;
- rents and other compensations for the use of machines, tools and appliances, horses and other production equipment, as well as such wages and other work-related compensations for work performed by the taxpayer or by workers hired for agricultural or forestry work that are paid in connection with compensations for the use of production equipment;
- land rent, rents and other similar compensations received for the farm or part of it or for buildings situated on the farm;
- sales prices for agricultural equipment acquired by purchase;
- the probable sales price at the time of sales for such agricultural and horticultural produce, gravel, clay, earth, peat, reindeer moss and other substances that have been removed from the farm and transferred to another income source of the taxpayer.



Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • Tilastokeskus

Jaa