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How do you calculate the ‘Ushr?

Answered as per Hanafi Fiqh by Jamia Binoria

How do you calculate the ‘Ushr of the cultivation on rented land?

الجواب حامدا و مصلیا

If the cultivation on rented land is watered by rain, rivers and streams, then ‘Ushr is due upon it. And if it is watered by wells, tube wells or purchased water, then half the value of ‘Ushr will be due upon it. In both cases, giving ‘Ushr is incumbent upon the one who rented the land.

This Q&A was indexed from the official english fatwa portal of Jamia Binoria. It is an Islamic educational institute in Karachi, Pakistan.