- Portorium, plural Portoria, was a Roman Tax paid on Goods passing through Roman Ports.
- They formed part of the Import-Export Taxes known as Vectigalia. The Portitores were the officials who collected the Portorium.
Value of the Portorium Tax
- During the Roman Empire it was 2.5% of the value of the Goods or 1/40th.
- Under the Roman Republic according to Cicero, it had been 1/20th.
- In the Later Roman Empire certain items appear have been taxed at 1/8th.
- A 25% Tax was imposed on all Goods entering into the Roman Empire from beyond its Frontiers.
- If a city was allowed to raise this tax it was shared with the Public Treasury.
- Exemptions were allowed if the merchandise formed part of the State supplies, such as the Annona or Grain Supply.
- Sicily and Asia produced vast revenues from Portoria.
- During the Golden Age of Rhodes, the Rhodian Navy was paid for by this tax.
1. Portoria
- Portoria were Import and Export Duties that were paid on Merchandise passing through the Ports and the Revenue went to the Aerarium (Public Treasury).
2. Ansarium or Foricarium
- These were Taxes paid on Merchandise passing through the Gates of Towns and Cities.
- In Gaul, Portoria continued long after the Decline and Fall of the Roman Empire.
- They were called ‘Tonlieux’ and ‘coutumes’ under the Franks.
- Under Louis XIV (1638-1715 CE), these taxes were called ‘Octroi’.
- France only abolished them in 1948.
3. Road and Bridge Tolls
- Tolls paid by travellers for passing over Roads and Bridges. Tolls were mentioned by Pliny the Elder in Arabia.
4. Markets Tax
- All sales in markets were taxed. The ‘Edulia’ was a tax raised on wine and certain food items.