List of Roman taxes explained

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]
• Quadragesima Galliarum, was a 2.5% customs tax based in Lugdunum.

Military

• 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]}

Marriage

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

Inheritance

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

Sales

• 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]

Religious

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

Poll tax

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

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

• Vectigal was a tax on occupiers of Roman state land (ager publicus).^[2]

Notes and References

1. Oxford Classical Dictionary, 2nd ed. 1970. p. 263
2. Book: Dilke. O.A.W.. Mathematics and measurement. 1987. University of California Press. Berkeley. 9780520060722. 51. 3rd impression.. registration.
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.
7. [Jane F. Gardner]
8. Schäfer (1998), pp. 113 - 114
9. Digest 50, tit.15
10. Book: Apuleius and Antonine Rome: Historical Essays. Apuleius and the sub-Saharan slave trade. Keith R. Bradley. 177.