Agricultural income is the sum of earned income and capital income from agriculture plus shares in business partnerships' earned income and capital income from agriculture.
The Farm Register defines a farm as an "active holding" with agricultural production and at least one hectare of arable land in use. A holding with less than one hectare of arable land in use is considered to be a farm for statistical purposes if its economic size is at least 1 European Size Unit (ESU), i.e. 1200 euros.
In agricultural income and tax statistics a farm is defined as a holding which has at least 2 hectares of arable land under cultivation and is held by an individual.
In agricultural business and income statistics a farm is defined as a holding which has at least 2 hectares of cultivated farmland and is taxed under the Farm Income Tax Act.
Farming comprises all agricultural and forestry activities of a farm. Agriculture includes agriculture proper as well as special farming and other activities associated with agriculture or forestry that are not deemed to constitute a separate business.
Net agricultural income is the income received in money or money's worth in the tax year, after deduction of expenses incurred in acquiring or maintaining the income.