1. Guaranteed input tax claim for four years prior to commencement of production for Vatable agricultural businesses.

2. Zero rating agricultural products and supplies when exported.

3. VAT deferment on importation some agricultural equipment and machinery.

4. Income tax at reduced rate of 10%.

5. Farm improvement allowance at 100% on fencing, brick or stone wall and an allowance of K10 million for farm occupied by farm workers.

6. Farm works allowance at 100% for the full cost of stumping and clearing, works for prevention of soil erosion, boreholes, wells, aerial and geophysical surveys and water conservation.

7. Dividends paid out of farming profit are exempt from tax for the first five years the distributing company commences farming.

8. Development allowance is given for any person who incurs expenditure on the growing of tea, coffee or banana plants or citrus trees or similar plants or trees. An allowance of 10% of such expenditure shall be deducted in ascertaining the gains and profits of that business.

9. No Import Duty on irrigation equipment and reduced Duty Rates on imports of other farming equipment.

10. Reduced Customs Duty at 5% on pre – mixes, being vitamin additives for animal feed.