List of Roman taxes
From Wikipedia, the free encyclopedia
This is a list of the taxes levied by ancient Rome.
Land
- Tributum soli, the tax on land.
Trade
- Collatio lustralis, was a tax on anyone who makes a product, or provides a service, with the exception of physicians, teachers, and farmers.[1]
- Portoria, was a 2.5% customs tax. It was higher in the Near East.[2]
- Quadragesima Galliarum, was a 2.5% customs tax based in Lugdunum.[3]
Military
- Aes equestre was a tax on orphans (orbi) and widows to pay for the horses of the equus publicus.[4]
- Aes hordearium was a tax on orphans (orbi) and widows or single women (viduae), it was levied to pay for the upkeep of the horses of the equus publicus.[5][6]
Marriage
- Aes uxorium was a tax on unmarried men and women who could bear children.[7]
Inheritance
- Vicesima hereditatium was a 5% inheritance tax, close relatives were exempt from paying it.[8]
Sales
- Centesima rerum venalium was a tax on goods sold at auction, under Augustus it was a 1% tax, however under Tiberius it was only a 0.5% tax.[2]
Religious
- Fiscus Judaicus was an additional tax for an extra two denarii, it was applied to the Jews in the Roman empire.[9]
Poll tax
- Tributum capitis was a tax on citizens, which only towns with the Jus Italicum were exempt from it.[10]
Slave taxes
- Vicesima libertatis was a tax on owners who freed slaves, the owner would have to pay 5% of the value of the slave.[2]
- Quinta et vicesima venalium mancipiorum was a 4% tax on selling slaves.[2]
- A customs tax on a slave of one and a half denarii is recorded in a third-century tariff list from Zarai.[11]
State lands
- Vectigal was a tax on occupiers of Roman state land (ager publicus).[2]
