Database: Taxes
The Abbasid State relied on taxes in coin or in kind to pay for its numerous expenses. The tax rate depended on the religious status of the taxpayer, with Muslims paying less than their dhimmi neighbors.
Four types of taxes made up the bulk of the Abbasid State revenue. One was levied only upon Muslims: the zakat. It was a voluntary almsgiving prescribed by the Quran as a necessity for any Muslim who could afford it. Around 730, it became a compulsory tax of 2% of someone's total wealth over a certain minimal threshold.
Two taxes were levied exclusively upon non-Muslims. The jizya was paid by every free, sane adult non-Muslim male residing in the empire. At the beginning of the ninth century, its rate was 48 dirhams (about 3 grams of silver) for the rich, 24 for the moderately wealthy (merchants), and 12 for the poor (craftspeople, laborers). It could be paid in kind, including any merchandise, but not in pigs, wine, or dead animals. Non-Muslims also paid the kharaj, a tax on agricultural land. Its rate is unknown, but it must have been higher than the zakat, as not having to pay kharaj was considered an important incentive for conversion.
Finally, there was the 'ushr, a tithe on imported goods paid by any merchant, male or female, Muslim or non-Muslim. Its rate could vary and the value on which it was calculated (value of the day or fixed value of produce) depended on the time and needs of the government. Its payment was the object of frequent complaint by the empire's inhabitants, and many inmates were sent to prison as 'ushr debtors.