Agriculture Land Tax Rules in Rajasthan: Everything You Need to Know in 2025

Introduction

Agricultural land in Rajasthan plays a vital role in the state’s economy and livelihoods. As farming continues to be a primary source of income in many districts, understanding the agriculture land tax policies in Rajasthan becomes essential for farmers, buyers, and investors alike.

In this guide, we break down everything you need to know about agricultural land tax in Rajasthan—what it is, how much you pay, who is exempt, and how recent digital initiatives are making the process easier.

What Is Agricultural Land Tax?

Agricultural land tax, often known as land revenue, is a government-imposed charge collected from landholders for using land for farming. This tax is minimal but must be paid regularly by all landowners. In Rajasthan, the taxation process is governed by state land laws, mainly the Rajasthan Land Revenue Act.

Land Revenue Rates in Rajasthan

Agricultural land revenue in Rajasthan is relatively nominal, especially when compared to urban property taxes. The amount you pay is usually based on:

• Size of land (in hectares, bighas, or acres)
• Land category (irrigated or unirrigated)
• District or village classification

For example:

• Dry land (barani): ₹5 to ₹15 per bigha/year
• Irrigated land (chahi): ₹10 to ₹25 per bigha/year

The tax rates may differ across districts and tehsils. Payment is typically made annually, and receipts can be generated through the e-Mitra or Apna Khata Rajasthan portal.

What Happens When You Convert Agricultural Land?

If you plan to use agricultural land for non-farming purposes like building a house, setting up a factory, or starting a commercial project, you’ll need to apply for land use conversion and pay the applicable conversion fee.

Here’s a breakdown of conversion charges in Rajasthan:

Tip: Charges depend on the property’s location—urban areas often have higher rates compared to village panchayat zones.

Who Is Exempt from Agricultural Land Tax?

Rajasthan’s land taxation system provides several exemptions and benefits, especially for farmers. Here are the main exemptions:

1. Small and Marginal Farmers

Farmers with limited landholding are often exempt from land revenue or are charged the lowest possible rate.

2. Agricultural Income Exemption

Agricultural income is exempt from income tax under Section 10(1) of the Income Tax Act, as long as the land is situated in a rural area and used solely for farming activities.

3. Women and SC/ST Landowners

Women buyers and people from Scheduled Castes/Scheduled Tribes often receive stamp duty rebates of 1–2% on land registration.

Digital Tools for Agricultural Landowners

The Rajasthan government has made significant progress in digitizing land records and tax payment systems. Landowners can now access their documents and pay dues online through the following platforms:

● Apna Khata Rajasthan (https://apnakhata.raj.nic.in/)

Check Jamabandi, mutation status, and land map details online.

● e-Mitra

Pay land revenue, apply for land conversion, and generate certificates.

● Raj Kisan Portal

Provides various agricultural schemes and land-related services.

These platforms reduce the need to visit local offices, helping users save time and avoid corruption.

Agricultural Income vs. Capital Gains

Many landowners wonder if selling agricultural land invites taxes. Here’s how it works:

• Rural agricultural land is exempt from capital gains tax.
• Urban agricultural land may attract capital gains tax if sold.
• If you’ve held the land for more than 24 months, it is considered a long-term capital asset and taxed accordingly (with indexation benefits).
• Sale of inherited rural agricultural land is tax-exempt, provided it remains classified as agricultural at the time of sale.

Penalties for Non-Payment or Misuse

Failing to pay land revenue or using land without proper conversion can lead to:

• Legal notices from revenue authorities
• Fines or penalties
• Denial of registration/mutation
• Land use cancellation

Always ensure that your land is correctly classified, taxes are up to date, and conversion has been sanctioned before any change in usage.

Government Updates on Agricultural Land Tax (As of 2025)

● Uniform Conversion Charges

The Rajasthan government is working on a new uniform conversion fee structure across rural and urban areas to simplify the process and reduce confusion.

● Digitization Drive

By mid-2025, over 95% of rural land records have been digitized. The target is 100% digitization and complete transition to e-governance in land taxation.

● Easier Land Leasing

The new Rajasthan Land Leasing Policy allows farmers to lease their land for renewable energy, agri-businesses, and industrial projects with tax clarity and safety from disputes.

Investing in Agricultural Land in Rajasthan: Tax Tips

If you are buying farmland in Rajasthan for investment, follow these guidelines:

• Check the Jamabandi and mutation records
• Ensure the land has clear title and no outstanding taxes
• Verify whether the land is irrigated or non-irrigated
• Know the land use classification before planning a project
• Use registered agreements for land leasing or partnership

Proper understanding of land tax norms helps you stay legally secure and financially smart.

Documents Required for Tax Compliance

To stay compliant with agricultural land taxation, keep the following documents:

• Jamabandi copy (Record of Rights)
• Khasra map or land map
• Mutation certificate (Intkal)
• Proof of revenue payments
• Conversion certificate (if applicable)
• PAN and Aadhaar (for tax filing or sale)

Rajasthan’s agricultural land tax policy is designed to be affordable and straightforward, particularly for genuine farmers and rural landowners. With new reforms, digitization, and policy clarity, it’s easier than ever to pay dues, access records, and convert land legally.

Whether you’re a local farmer or a city-based investor, understanding the tax implications and staying compliant will protect your land and increase its value over time.