Roman Taxes

  • Roman Taxes and Roman Taxation took two forms, personal taxation and corporate taxation.
  • Personal taxation consisted of a Poll Tax and a Land Tax, and corporate taxation consisted of Customs Duties on Goods entering ports, cities and provinces, with Taxes also on food markets and the sale of slaves.

The 10 Main Types of Roman Taxes

  1. Tributum:
    • The Peregrini had to pay Tributum in the form of two Taxes:
      • Tributum capitis:
        • An annual Poll tax, from which Roman Citizens were exempt.
      • Tributum soli:
        • A Land Tax.
        • However, Ius Italicum, meant exemption from Roman Taxation. The Land inside Italia, and the land in the Roman Provinces belonging to the Roman Colonies, was exempt from Land Tax.
  2. Vectigalia which applied to the following:
    • Portoria
      • (singular Portorium: Imperial Customs Duties on Imports and Export of Goods in Ports or Public Highways entering or leaving the Province.
        (If a city was allowed to raise this tax it was shared with the Public Treasury.)
    • ‘Ansarium or Foricarium’
      • a Duty levied at entrance to Towns
    • ‘Edulia’
      • Sales of Imports levied in the Markets  on wine and certain food items.
  3. Sales Tax
  4. Tax on Sale of Slaves
  5. Vicesima Manumissionis
    • Tax on Manumissio, the freeing of Slaves: set at 5% (vicesima means one twentieth) during the Roman Republic under the Lex Manlio of 357 BCE.
  6. Taxes specifically collected by the Aerarium Militare to fund military pensions:
    • Tax on Sales at Auction, Centesima rerum venalium.
    • Inheritance Tax, Vicesima Hereditatium: Fixed at 5% begun under Augustus (except gifts to children and spouses).
  7. Rent and Dues
    • from Imperial Estates went to the Fiscus.
  8. Franchise payments
    • from the Lease of Imperial Mines also went to the Fiscus.
  9. Other Taxes:
    • Stipendium:
      • Originally a Tribute Tax imposed on conquered Roman Provinces. It was reorganised by Augustus into Tributum Capitis (Poll Tax) and Tributum Soli (Land Tax).
    • Exactio Tributorum:
      • The Levy, another form of Tribute Taxes imposed on conquered Provinces by the Roman Republic.
    • Censitio:
      • A Land Tax on Roman Provinces.
    • Vectigal Urinae:
  10. Taxes to be paid in Goods and Services:
    • Munera:
      • Obligations owed by individuals to the City or State to be paid without remuneration.
      • For the wealthy Roman: He could build a Temple, provide free Olive Oil for the Public Baths, or conduct an Embassy abroad.
      • For the poorer Roman: He could mend the Public highway, or dig a canal or ditch, or perform clerical duties.
    • Annona Civica
      • A Grain Tax specifically for the City of Rome.
      • It was managed by:
        • The Praefectus Annonae, with the help of:
        • The Procurator Annonae Ostiae, (the Procurator of Ostia)
        • The Procurator ad Mercuriam (the Procurator of Alexandria in Egypt)
        • The Procurator Neaspolis et Mausolae (the Procurator in charge of the Grain Fleet)
      • Later, Constantine I copied this structure in 330 CE when he created Constantinople.
    • Annona Militaris
      • A Grain Tax in kind, started by Septimius Severus (193-211 CE)
      • This Tax was to supply Grain to the Legions, which the Legions appear to have collected themselves locally.
    • Munus Angareia
      • Tax in kind to transport the Foodstuffs to the Legions.
    • Tetarte
  • Post Roman Empire Taxes
    • Illatio Tertiarum:
      • A one third land Tax imposed on Italy by Theodoric the Ostrogoth King, who ruled Italy between 493-526 CE.

 

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