exclude all land rented/borrowed from other households or rented/lent out to other households during all of the past 12 months; swidden land.
7. What is the quality of this land?
Land categories are based on the current agricultural land tax regulations for
imposition of taxes on each type of agricultural land. As regulated, annual crop land is divided
into 6 categories. The basis for land categorisation is made on various elements: Quality of land;
location; topography; climate conditions, weather and irrigation conditions. Apart from the above
elements, take average productivity under normal conditions of cultivation in a 5 years reference
Annual Tax rates calculated in kilograms of paddy per hectare of land for each category
of land used in annual crop cultivation and water surfaces for aquaculture are as follows:
Quality of land Tax rate
- Agriculture, forestry, aquaculture activities include activities in cultivation, animal
raising, afforestation, forest care and protection, aquaculture and farm produce
processing, processing of animal products, aquatic products of the household for
- Agricultural land is allocated to the household or individuals for long term use for
production purposes including agricultural land for planting of annual crops, water
surface for aquaculture, these types of land include land for household economy
formerly assigned by the Cooperatives (5%), garden land, intensive cultivation land,
bald hills, newly cleared land been identified for agricultural production. The duration
for annual crop land and aquaculture is 20 years, and for perennial crops is 50 years.