Citrus fruit yield is essential for market stability, as it allows businesses to plan for production and distribution. However, yield estimation is a complex and time-consuming process that often requires a large number of field samples to ensure representativeness. To address this challenge, we investigated the optimal altitude for unmanned aerial vehicle (UAV) imaging to estimate the yield of Citrus unshiu fruit. We captured images from five different altitudes (30 m, 50 m, 70 m, 90 m, and 110 m), and determined that a resolution of approximately 5 pixels/cm is necessary for reliable estimation of fruit size based on the average diameter of C. unshiu fruit (46.7 mm). Additionally, we found that histogram equalization of the images improved fruit count estimation compared to using untreated images. At the images from 30 m height, the normal image estimates fruit numbers as 73, 55, and 88. However, the histogram equalized image estimates 88, 71, 105. The actual number of fruits is 124, 88, and 141. Using a Vegetation Index such as IPCA showed a similar estimation value to histogram equalization, but I1 estimation represents a gap to actual yields. Our results provide a valuable database for future UAV field investigations of citrus fruit yield. Using flying platforms like UAVs can provide a step towards adopting this sort of model spanning ever greater regions at a cheap cost, with this system generating accurate results in this manner.