The kwarta ( lt, 'kvarta') or quarter tax was a tax in

Polish–Lithuanian Commonwealth The Polish–Lithuanian Commonwealth, formally known as the Kingdom of Poland and the Grand Duchy of Lithuania, and, after 1791, as the Commonwealth of Poland, was a bi-confederal state, sometimes called a federation, of Crown of the Kingdom of ...

on all incomes from crown estates in ''królewszczyzna'' (

crown lands Crown land (sometimes spelled crownland), also known as royal domain, is a territorial area belonging to the monarch, who personifies the Crown. It is the equivalent of an entailed estate and passes with the monarchy, being inseparable from it. ...

). It was established in 1563.

Norman Davies Ivor Norman Richard Davies (born 8 June 1939) is a Welsh-Polish historian, known for his publications on the history of Europe, Poland and the United Kingdom. He has a special interest in Central and Eastern Europe and is UNESCO Professor at ...

, ''

God's Playground ''God's Playground: A History of Poland'' is a history book in two volumes written by Norman Davies, covering a 1000-year history of Poland. Volume 1: ''The origins to 1795'', and Volume 2: ''1795 to the present'' first appeared as the Oxford Cla ...

''
p. 97
/ref> Initially the rate was 1/4, hence the name, later 1/5. Its purpose was to maintain the

Kwarta army ''Wojsko kwarciane'' (, ''quarter army'') was the term used for regular army units of Poland (Polish–Lithuanian Commonwealth). The term was used since 1562. ''Wojsko kwarciane'' was formed from earlier ''obrona potoczna'' units. The term "quart ...

. Later it was absorbed into the ''

hiberna Hiberna in Polish–Lithuanian Commonwealth was also known as "chleb zimowy" (winters bread) and it was an obligation to guarantee accommodation for troops during winter time. It was an obligation of ''Królewszczyzna'' (crown lands) and church es ...

'' military-purpose tax.

References

Polish–Lithuanian Commonwealth Legal history of Poland Abolished taxes 1563 establishments in Europe 16th-century establishments in Poland {{Poland-hist-stub