Ushr will be Wajib upon the owner of the land

الاستفتاء

I am renting a piece of land. I also pay to water it and to build canals for the water to pass through it. How do I have to pay ‘Ushr? Do I only deduct the rent?

الجواب حامدا و مصلیا

If the rent of the land is expensive and the famer doesn’t have much means for work, then in that case ‘Ushr will be Wajib upon the owner of the land. But if the rent is inexpensive (which is mostly the case), then ‘Ushr will be Wajib upon the farmer. However, the rent of the land, price of the water, taxes etc. will not be deducted, rather half of the value of ‘Ushr is due on the crops of such land.
And Allah knows best.