This is a list of the taxes levied by

ancient Rome In modern historiography, ancient Rome refers to Roman civilisation from the founding of the city of Rome in the 8th century BC to the collapse of the Western Roman Empire in the 5th century AD. It encompasses the Roman Kingdom (753–509 B ...

Land

Tributum soli The ''Tributum soli'' was a Direct tax, direct Taxation in ancient Rome, ancient Roman tax on Land value tax, agricultural land and possibly the equipment used to cultivate the land. The size of tax was determined based on the size and quality of ...

, the tax on land.

Trade

Collatio lustralis The ''collatio lustralis'' was a tax on "traders in the widest sense"''Oxford Classical Dictionary'', 2nd ed. 1970. p. 263 in the Roman Empire. It was instituted by Constantine, although there are some indications that such a tax existed during ...

, was a tax on anyone who makes a product, or provides a service, with the exception of physicians, teachers, and farmers.''Oxford Classical Dictionary'', 2nd ed. 1970. p. 263 * Portoria, was a 2.5%

customs Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. Traditionally, customs ...

tax. It was higher in the

Near East The ''Near East''; he, המזרח הקרוב; arc, ܕܢܚܐ ܩܪܒ; fa, خاور نزدیک, Xāvar-e nazdik; tr, Yakın Doğu is a geographical term which roughly encompasses a transcontinental region in Western Asia, that was once the hist ...

. * Quadragesima Galliarum, was a 2.5%

tax based in

Lugdunum Lugdunum (also spelled Lugudunum, ; modern Lyon, France) was an important Roman city in Gaul, established on the current site of Lyon. The Roman city was founded in 43 BC by Lucius Munatius Plancus, but continued an existing Gallic settlem ...

Military

* Aes equestre was a tax on orphans (orbi) and widows to pay for the horses of the

equus publicus The ''equus publicus'' (literally "horse bought by the commonwealth") was an honourable status in ancient Rome, granting its holder a military horse paid for by the state, along with the cost of its fodder for its whole life. The money for the horse ...

. *

Aes hordearium The aes hordearium was an annual allotment of 2000 asses paid during the Roman Republic to an equus publicus for his military horse's upkeep. This money was paid by single women, which included both maidens and widows (''viduae''), and orphans (''o ...

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

Marriage

* Aes uxorium was a tax on unmarried men and women who could bear children.Harry Thurston Peck. Harpers Dictionary of Classical Antiquities. New York. Harper and Brothers. 1898.

Inheritance

Vicesima hereditatium The ''Vicesima hereditatium'' was a Roman 5% tax on inheritance money. History No inheritance tax was recorded for the Roman Republic, despite abundant evidence for testamentary law. The ''vicesima hereditatium'' ("twentieth of inheritance") was ...

was a 5% inheritance tax, close relatives were exempt from paying it.

Sales

Centesima rerum venalium ''Centesima rerum venalium'' (literally hundredth of the value of everything sold) was a 1% tax on goods sold at auction. History Tax revenues went into a fund to pay military retirement benefits (''aerarium militare''), along with those from a new ...

was a tax on goods sold at auction, under

Augustus Caesar Augustus (born Gaius Octavius; 23 September 63 BC – 19 August AD 14), also known as Octavian, was the first Roman emperor; he reigned from 27 BC until his death in AD 14. He is known for being the founder of the Roman Pri ...

it was a 1% tax, however under

Tiberius Tiberius Julius Caesar Augustus (; 16 November 42 BC – 16 March AD 37) was the second Roman emperor. He reigned from AD 14 until 37, succeeding his stepfather, the first Roman emperor Augustus. Tiberius was born in Rome in 42 BC. His father ...

it was only a 0.5% tax.

Religious

Fiscus Judaicus The or (Latin for "Jewish tax") was a tax imposed on Jews in the Roman Empire after the destruction of Jerusalem and its Temple in AD 70. Revenues were directed to the Temple of Jupiter Optimus Maximus in Rome. The tax measure improved Rome ...

was an additional tax for an extra two

denarii The denarius (, dēnāriī ) was the standard Roman silver coin from its introduction in the Second Punic War to the reign of Gordian III (AD 238–244), when it was gradually replaced by the antoninianus. It continued to be minted in very sm ...

, it was applied to the Jews in the Roman empire.

Poll tax

Tributum capitis The ''Tributum capitis'' was a poll tax in ancient Rome. History The ancient Romans imposed a ''tributum capitis'' (poll tax) as one of the principal direct taxes on the peoples of the Roman provinces.''Digest'' 50, tit.15 In the Republican peri ...

was a tax on citizens, with only towns with the Jus Italicum were exempt from it.

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. * Quinta et vicesima venalium mancipiorum was a 4% tax on selling slaves. *A customs tax on a slave of one and a half

is recorded in a third-century tariff list from Zarai.

State lands

* Vectigal was a tax on occupiers of Roman state land (

ager publicus The ''ager publicus'' (; "public land") is the Latin name for the public land of Ancient Rome. It was usually acquired via the means of expropriation from enemies of Rome. History In the earliest periods of Roman expansion in central Italy, th ...

References

{{reflist * Ancient Rome-related lists Lists of legislation