The Farming income is not % based. It has been a few weeks since I tested it, but In my testing in 1.2 I have found it to be income increments. The base farm level stats in the region file determines farm income. The descr_strat.txt file has the settlement tax level. These work together where farm income = region farm level * settlement tax level (in the strat file). Farm upgrades are in incrementes of one. So improving farms by one level is an increase of 51 denarii per turn.
EDIT: Also, 1 farm level = 0.5% population growth. This is why cities with high base farming values like Carthage and Patavium grow like weeds no matter what you do.
Bookmarks