Taxation of the Jews in Hamburg

Taxation of the Jews in Europe refers to taxes imposed specifically on Jewish people in Europe, in addition to the taxes levied on the general population. Special taxation imposed on the Jews by the state or ruler of the territory in which they were living has played an important part in Jewish history. The abolition of special taxes on the Jews followed their admission to civil rights in France and elsewhere in Europe at the end of the 18th and beginning of the 19th centuries.

The Fiscus Judaicus (Latin: "Jewish tax") or "Temple Tax" was a tax collecting agency instituted to collect the tax imposed on Jews in the Roman Empire after the destruction of the Temple of Jerusalem in 70 CE in favor of the temple of Jupiter Capitolinus in Rome.

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 CE. Vespasian imposed the tax in the aftermath of the Jewish revolt (Josephus BJ 7. 218; Dio Cassius 65.7.2). 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 CE 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.

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