The paper touches upon the issue of fiscal burdens of German farmers, including income tax. The situation of the Polish agriculture was analysed at the background of these solutions and it was referred to the effects which may arise after the implementation of the assumptions of the draft act on income tax from natural persons from agricultural activity. Consequences of tax reform were estimated on the basis of data from farms running accounting under the Polish FADN. The draft act on income tax in the Polish agriculture provides for introduction of income tax on farms reaching returns on sales at the level of at least PLN 100 thousand. Below this threshold property tax would apply. It is planned to include subsidies into the tax base. It should be emphasised that the German tax system included subsidies into the tax base, at the same time introducing other mechanisms (discounts and reliefs) protecting farmers against excessive fiscalism.