Fiscus Judaicus

The Fiscus Judaicus was a Tax levied on all Jews in the Roman Empire between 70 CE and c. 361 CE.

The tax was levied by Vespasian (69-79 CE) after the Destruction of the second Temple of Jerusalem in 70 CE.
The Tax was levied on all Jews in the Roman Empire.
Up until 70 CE, Jews had paid one half of a Shekel (two Dinarii) towards the upkeep of the Temple of Jerusalem.
After 70 CE, Vespasian made all Jews pay the two Denarii instead, to the Temple of Capitoline Jupiter, in Rome. This was rebuilt as the Third Temple between 70-75 CE. But the Tax continued after its completion.
A Procurator was created to be responsible for the collection of this tax, known as the ‘Procurator ad capitulari Iudaeorum’.
The only way to become exempt from paying the Tax was by giving up Judaism.
The tax was payable by men, women and children, practising Judaism. The previous tax to the Temple of Jerusalem was only payable by men between the ages of 20 – 50 years old.

At this time the Romans did not distinguish between Judaism and Christianity.
Christianity was thought to be a sect within Judaism now referred to as Jewish Christianity.
After Domitian was assassinated in 96 CE, the Christians made a request to his successor, Nerva, to change the rules of the Tax, to include only those who openly worshipped and practiced Judaism.
By this means early Christians avoided paying the Fiscus Judaicus, although they were still not recognised as a separate religion.

Although never officially abolished, the Tax appears to have ended under the rule of Julian c.361 CE.