A result of the business activity of a self-employed person, and is estimated from the profit and loss account and balance sheet. Entrepreneurial income is transferred to the tax return and is included in the calculation of ordinary income. Comprises entrepreneurial income from agriculture and other entrepreneurial income. Income from any work performed in a supplementary industry on the holding, e.g. forestry, is included in other entrepreneurial income if the industry concerned is regarded as independent for taxation purposes.