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Islamic taxes


Islamic taxes are taxes sanctioned by Islamic law. They are based on both "the legal status of taxable land" and on "the communal or religious status of the taxpayer".

Islamic taxes include

According to scholar Murat Çizakça, only zakat, jizya and kharaj are mentioned in the Buktasira.

Ushur or ushr, in early Islam, is a 10 percent for irrigated lands or 20 percent for non-irrigated lands levy on agriculture produce. Caliph Umar expanded the scope of ushr to include border trade tax. It literally means a tenth part, and it remained in practice in Islamic ruled territories from Spain and North Africa through India and Southeast Asia through the 18th century. Ushur was applied only on non-Muslim traders, at a rate of 10% of the value of the merchandise that was either imported or exported across the border controlled by the Islamic state. It applied to non-Muslim traders who were residents of the Islamic state (dhimmi), as well as to non-Muslim traders who were foreigners and wished to sell their merchandise inside the Islamic state. Historical medieval era trade documents between Oman and India, refer to this tax on ships arriving at trade port as ashur or ushur. The tax created an incentive for non-Muslim traders to convert into Muslims thereby escape the Ushr tax disadvantage. However, this eroded the tax base; in some Islamic states, Ushr was graded to include Muslim traders as well but at a lower rate: non-Muslim non-residents paid Ushr of 10% of the merchandise value, non-Muslim residents paid 5% rate, while Muslim residents


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