Islamic · Ushr
Ushr Calculator
Work out the Ushr due on your harvested produce — 10% if naturally irrigated, or 5% if irrigated at a cost.
Step by step
How Ushr is worked out
Enter your harvest value
The gross market value of the produce, before costs.
Choose your irrigation type
Natural/rain-fed is 10%; artificial or paid irrigation is 5%.
See your Ushr due
Applied to the full harvest value, with no minimum threshold under Hanafi fiqh.
Keep it separate from Agriculture Income Tax
Ushr is a religious obligation, not a substitute for the provincial levy.
Reading the result
How the land is watered sets the rate
Ushr is charged at two rates, and which one applies turns on a single question: did the crop get its water without cost or effort?
- Rain-fed, or watered by springs and natural flow — the higher rate, one-tenth of the produce.
- Irrigated by artificial means — tube well, canal, lift irrigation, purchased water — half that, one-twentieth, because the grower bore the cost of watering it.
Land watered both ways during a season is apportioned rather than pushed into one category.
It is charged per harvest
Unlike Zakat on wealth, Ushr does not wait for a lunar year to pass. It falls due at each harvest. Two crops in a year means Ushr twice, each on its own yield.
Ushr and agricultural income tax are separate
They are levied under different authority and collected differently: Ushr under the Zakat and Ushr Ordinance 1980, agricultural income tax under provincial law. One is a religious obligation on produce, the other a provincial tax on income. Paying one does not settle the other.
The agriculture income tax calculator covers the provincial side.
Where this stops
Whether production costs may be deducted before applying the rate is a point on which scholars differ, and the answer changes the figure. This calculates from the yield or value you enter; which basis to enter is a question for your scholar.
FAQs
Ushr FAQs
What is Ushr?
Ushr is an obligatory charity on agricultural produce — separate from Zakat on wealth, and due directly on the harvest rather than on cash savings held for a year.
What are the Ushr rates?
10% of the harvest value for land irrigated naturally or without cost (rain, rivers, natural flooding); 5% for land irrigated by a paid or artificial means (canal fees, tubewell, purchased water).
Is there a minimum harvest amount (nisab) for Ushr?
Per Hanafi fiqh — the majority view in Pakistan, and this calculator's basis — there is no minimum; Ushr is due on any quantity of produce. Some other schools require the harvest to reach roughly 653 kg (5 wasq) before Ushr applies. Confirm with a scholar if you follow a different school.
Are cultivation costs deducted before calculating Ushr?
No — per Hanafi fiqh, Ushr applies to the gross value of the produce, unlike income tax which allows deductions for expenses.
Is Ushr the same as Agriculture Income Tax?
No. Ushr is a religious obligation on the produce itself; Agriculture Income Tax is a separate provincial government levy on agricultural income — see the Punjab Agriculture Tax Calculator. The two are calculated and paid independently.
Related tools
Also checking your provincial agriculture tax?
Ushr and Agriculture Income Tax are separate — see the Punjab Agriculture Tax Calculator.
Open Punjab Agriculture Tax Calculator