This annual publication provides general information to support forest landowners and their tax advisors. It updates details from the 2024 version, including content related to new legislation enacted in 2025 that reinstates and makes permanent several tax provisions and adds new incentives for capital investment. Although many key provisions take effect starting in 2026, some are already effective for the 2025 tax year.

A collaborative research team cataloged each preferential property tax program for agriculture, horticulture, and forestry in the Nation and assessed the programs' attributes to determine their compatibility with characteristics of agroforestry practices. Findings in this report can be used to inform natural resource management and discussions on tax incentives for agroforestry.

The Forest Service has released this annual national fact sheet almost every year since 1987 as an informational and educational resource for private forest landowners and their tax advisors. This publication updates details from the 2023 version and includes new content on conservation easements.

Any activity by a forest landowner can have tax implications. This informational resource can help landowners understand applicable tax laws and integrate tax planning into their forest management.