Income generated by agriculture allocated to the remuneration of non-salaried work of farmers and their families, equity capital and investments. The agricultural income account includes support directly affecting farmers' income, including, inter alia, subsidies on products and other subsidies on production and agricultural land from EU and national programmes. Agricultural income correspond to the category of agricultural entrepreneurial income defined by EU Regulation 138/2004 establishing economic accounts for agriculture.

• Regulation (EC) No 138/2004 of the European Parliament and of the Council of 5 December 2003 on the economic accounts for agriculture in the Community
  Place of publication: (https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX:32004R0138)