Abstract: The key objective of this study is to analyze the moderating effect of farmers’ attitude between the resources of farmer and poverty incidence in rural areas. For this purpose, 650 small farmers were selected through the stratified random sampling technique and face to face interviews were conducted by using a structured questionnaire for data collection. The proposed model was analyzed through PLS-SEM technique. Empirical findings of the current study reveal that the resources of farmer has a significant and negative impact on multidimensional poverty indices. Moreover, the findings also concluded that the resources of farmer has a direct negative effect on poverty incidence, meanwhile, attitude of the farmer significantly and negatively moderates the effect of farmer’s resources on poverty incidence. In framing the policies of rural development, the current study emphasized the need for strategies related to increasing agricultural productivity and allied activities. Similarly, the current research also recommends that seminars may be arranged to provide vocational training to improve the farmers’ attitude for better utilization of common, social and human resources. In addition, credit support may also be offered to small farmers which can drastically reduce their poverty incidence.