List of Roman taxes

This is a list of the taxes levied by ancient Rome.

Land

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]

Aes equestre was a tax on orphans (orbi) and widows to pay for the horses of the equus publicus.[3]
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.[4][5]

Vicesima hereditatium was a 5% inheritance tax, close relatives were exempt from paying it.[7]

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]

Fiscus Judaicus was an additional tax for an extra two denarii, it was applied to the Jews in the Roman empire.[8]

Tributum capitis was a tax on citizens, with only towns with the Jus Italicum were exempt from it.[9]

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]

Oxford Classical Dictionary, 2nd ed. 1970. p. 263
Dilke, O.A.W. (1987). Mathematics and measurement (3rd impression. ed.). Berkeley: University of California Press. p. 51. ISBN 9780520060722.
Livy (l.c.)
Liv. I.43
Cic. de Rep. II.20.
Harry Thurston Peck. Harpers Dictionary of Classical Antiquities. New York. Harper and Brothers. 1898. This article incorporates text from this source, which is in the public domain.
Jane F. Gardner, "Nearest and Dearest: Liability to Inheritance Tax in Roman Families," in Childhood, Class and Kin in the Roman World pp. 205, 213.
Schäfer (1998), pp. 113–114
Digest 50, tit.15

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