Jizya tax

Jizya or jizyah (Arabic: جزية‎‎ ǧizya IPA: [dʒizja]; Ottoman Turkish: جزيه cizye) is a per capita yearly tax historically levied by Islamic states on certain non-Muslim subjects—dhimmis—permanently residing in Muslim lands under Islamic law. Muslim jurists required adult, free, sane males among the dhimma community to pay the jizya, while exempting women, children, elders, handicapped, the ill, the insane, monks, hermits, slaves, and musta'mins—non-Muslim foreigners who only temporarily reside in Muslim lands. Dhimmis who chose to join military service were exempted from payment, as were those who could not afford to pay.

Jizya is mentioned by the Quran and hadiths (but not the rate or amount). However, scholars largely agree that early Muslim rulers adapted existing systems of taxation and tribute that were established under previous rulers of the conquered lands, such as those of the Byzantine and Sasanian empires.

The application of jizya varied in the course of Islamic history. Together with kharāj, a term that was sometimes used interchangeably with jizya, taxes levied on non-Muslim subjects were among the main sources of revenues collected by some Islamic polities. Jizya rate was usually a fixed annual amount depending on the financial capability of the payer. Sources comparing taxes levied on Muslims and jizya differ as to their relative burden depending on time, place, specific taxes under consideration, and other factors.

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