The fiscus Iudaicus (Latin for "Jewish tax") or fiscus Judaicus was a tax-collecting agency instituted to collect the tax imposed on Jews in the Roman Empire after the destruction of Jerusalem and its Temple in AD 70. Revenues were directed to the Temple of Jupiter Optimus Maximus in Rome.
Modern knowledge of the fiscus Judaicus is found in four primary sources:
The tax was initially imposed by Roman Emperor Vespasian as one of the measures against Jews as a result of the First Roman-Jewish War of 66–73 AD (first Jewish revolt) (Josephus BJ 7. 218; Dio Cassius 66.7.2). The tax was imposed on all Jews throughout the empire, not just on those who took part in the revolt against Rome. The tax was imposed after the destruction of the Second Temple in 70 AD in place of the levy (or Tithe) payable by Jews towards the upkeep of the Temple. The amount levied was two denarii, equivalent to the one-half of a shekel that observant Jews had previously paid for the upkeep of the Temple of Jerusalem (Exodus 30:13). The tax was to go instead to the Temple of Capitoline Jupiter, the major center of ancient Roman religion. The fiscus Iudaicus was a humiliation for the Jews. In Rome, a special procurator known as procurator ad capitularia Iudaeorum was responsible for the collection of the tax. Only those who had abandoned Judaism were exempt from paying it.