Tax Tips for Forest Landowners: 2025
| Authors: | Yanshu Li, Tamara L. Cushing, Gregory E. Frey |
| Year: | 2026 |
| Type: | Other |
| Station: | Southern Research Station |
| Source: | FS-1275. Washington, DC: U.S. Department of Agriculture, Forest Service, Washington Office. |
Abstract
As a forest landowner, you may think about Federal income taxes only when you sell timber. However, many of your forestry activities can have tax implications. Understanding the forest related tax rules and integrating tax planning into your forest management decisions can help increase your after-tax return. New legislation enacted in 2025 reinstates and makes permanent several tax provisions affecting forest landowners 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. This publication provides general information to support you and your tax advisor. It is not financial, tax, or legal advice. Please consult your tax advisor about your specific tax situation. The information is current as of December 15, 2025.