List of Roman taxes

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]

Military

Marriage

  • Aes uxorium was a tax on unmarried men and women who could bear children.[6]

Inheritance

Sales

Religious

Poll tax

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.[10]

State lands

References

  1. Oxford Classical Dictionary, 2nd ed. 1970. p. 263
  2. Dilke, O.A.W. (1987). Mathematics and measurement (3rd impression. ed.). Berkeley: University of California Press. p. 51. ISBN 9780520060722.
  3. Livy (l.c.)
  4. Liv. I.43
  5. Cic. de Rep. II.20.
  6. 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.
  7. 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.
  8. Schäfer (1998), pp. 113114
  9. Digest 50, tit.15
  10. Keith R. Bradley. "Apuleius and the sub-Saharan slave trade". Apuleius and Antonine Rome: Historical Essays. p. 177.
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