Taxation in Agriculture

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This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, although their importance and modalities differ across tax areas and countries. Potential effects on innovation, productivity, and sustainability in the agricultural sector are also discussed.



Conclusions and next steps

This chapter outlines the wide range of tax rates, as well as the diversity and frequency of concessions in agriculture found across the reviewed countries. It briefly discusses the likely effects of tax systems and concessions for agriculture on the performance of the sector. Finally, it points to the need to improve understanding of the direct and indirect effects of tax provisions on agriculture and to evaluate the impact of tax policy on agriculture on a more regular basis.


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