Rezumat: The article hereby brings into focus a series of theoretical and practical issues regarding the declarative and payment obligations concerning the taxation of income from the lease of agricultural products from personal patrimony, falling into the category of income from rental and leasing activities for the purposes of Art. 83 in the Tax Code. The tax related to this income falls on the leaseholder. He has declarative obligations in relation to the income, filling in and submitting form 112 until the 25th inclusively of the month following the one in which the lease income was paid. As regards the mandatory social contributions, the income from the lease is included in the basis of the social health insurance contribution, but not in that of the social insurance contribution. At the same time with the entry into force of the Government Ordinance No. 16/2022, we are witnessing new changes regarding the health contribution payable for this type of income. Thus, starting with the income for 2023, the payment obligation of the health insurance contribution occurs starting with the six minimum salaries ceiling, and the annual basis is represented by six, 12 or 24 minimum gross salaries in force at the submittal deadline of the single tax statement. The article also presents a series of situations provided in the Tax Code regarding the payment obligation of the health insurance contribution in the case of this income.