The agricultural tax in Laos is levied according to the output of grain and the actual income of cash crops. The agricultural tax levied on grain is calculated according to the yield classification: the first category is to produce more than 3501 kg of rice per hectare and 140 kg of rice per hectare each year. The second type is to produce 3001-3500 kg of rice per hectare and 120 kg / ha. The third type is to produce 2501-3000 kg of rice per hectare and 100 kg of rice per hectare. In the fourth category, the annual yield of rice per hectare is less than 2500 kg, and the yield of rice per hectare is is 80 kg.