Psyckosama
07-26-2010, 09:41 PM
I created this for WFRP but they can be quickly applied to any fantasy game. It's based on parts from an old AD&D book. Don't remember which one.
Everyday Taxes
These are taxes which are collected whenever they are applicable.
Consumption Tax
This is a typical sales tax. In many parts of the Empire a small tax is charged on every transaction It's normally paid to a merchant in addition to the normal cost of the transaction. Merchants are then charged this percentage of their profits separately. The standard rate for this tax is normally between 5-10%. Thats about a half-pence to a penny for shilling spent, or a shilling or two to every crown. In most situations where the bill is so small as to make collection problematic, merchants tend to run a tax tab or simply will occasionally overcharge to make up the difference.
Luxury Tax
Because of feudal privilege, the Imperial authorities often have to look to other means to get money out of the noble classes. As such they're always looking for ways to get that extra pound of flesh from the ruling class. One such method is to tax the sale of certain high end items. Items such as rare furs, jewelry, silks, and spices are considered to be luxuries. While the tax on these items is rarely fixed, as the 'Luxury Tax' tends to be a series of individual taxes on various luxury goods, they tend to be around 10-20% and are applied on top of any normal sales taxes.
Inheritance Tax
All property, goods, and wealth inherited by a person is subject to a tax between 5% and 15% of the value of the estate. This tax is paid only once, however, additional taxes can be applied if the property is passed on another beneficiary. The nobility is exempt from the Inheritance tax, much to the regret of the authorities.
Tolls
There are countless minor tolls through the empire to be paid on roads, bridges, or city gates. They tend to vary vastly, but a safe average is usually a shilling or two per person. One popular method is a shilling per leg.
Monthly Taxes
These type of taxes are due about once a month, as described below.
Market Festival Tax
Many towns in the Empire have a monthly Market Festival. On that day, traveling peddlers, nomadic entertainers, and other groups that are normally considered undesirables are invited into the city to set up shop for one day, abet under guard. The amusements and exotic wears they bring with them tend to attract people from all around the area to attend. In addition, most local merchants usually choose the market festival day to display their new wears as to take advantage of the crowds. On this day, entry to the market normally has a charge of between 1-5p. There are rarely any complaints about the Market Festival Tax as all that would need to be done to silence them is to threaten to cancel the festival. Attempts of dodge it though is often problematic and can sometimes be pandemic. To ensure payment, in many towns, any side entrances to the market are blockaded and those who pay the entry fee may be stamped to show that they have paid. Anyone found trying to illegally enter the market, or found in the square without a stamp (or a good reason) is fined heavily.
Yearly Taxes
These taxes are only collected once a year, usually at different times to soften the financial blow.
Hearth Tax
Once a year, every building in the Empire is assessed for a hearth tax. The higher quality the building, the higher the tax. This tax can vary drastically from only a handful of pennies for a simple peasant hovel, to hundreds of gold for a privately owned palace. In many parts of the empire, the nobility are exempt from the Hearth Tax.
Land Tax
One of the most popular taxes in the Empire, at least for the nobility, is the Land Tax. One a year the value of every piece of settled land in the Empire is assessed for function and the legal owner of that acreage is taxed on its use and value. The more useful, developed, or conveniently located the land, the more its taxed. In most parts of the Empire, the Nobility is exempt from the land tax due to Feudal Privilege.
Here are some average taxes per acre
Barren: 1/2f
Water: 1f
Uncultivated/Woodland 1f
Cultivated: 2f
Urban: 6f
Walled*: 1s
* Walled counts any land within defensive fortifications, such as a walled city.
Heraldry Tax
Once a year, everyone that wishes to display a distinct and unique seal, banner, or coat of arms must pay 5 crowns to the authorities in order to ensure that it is protected. This tax covers everything from the coats-of-arms of noble houses and knights, to the unique banners of mercenary companies, to the official seals of guilds and trading houses. If the tax is not paid, then duplicating the symbol is not a crime. As such this tax is taken very seriously by all involved.
The Tithe
Once a year, all produce, rents, and profits from the lands themselves are taxed at a rate of about 10%. This mostly affects rich landowners and, therefore, the nobility.
Income Tax
Once a year, every person in the Empire's income is assessed and they are required to pay around 5% of their yearly income in taxes. This tax is highly resented and people will normally do all they can to avoid paying it. In times of lean, it can and has lead to peasant revolt.
Sword Tax
One of the more common local or regional taxes in the Empire is the Sword Tax. It exists as both a way of making money and of keeping an eye on the amounts of arms circulating in the area. If people in a troubled area are buying a great number of weapons, then it is a reliable sign of revolution.
Under the Sword Tax, every ax, bow, spear, firearm, or blade longer than a dagger is taxed at a rate of one shilling per weapon. Some communities have a exception that prevents people such as hunters, woodsman, soldiers, state militia, and merchants for being taxed on tool of their trade or unsold wares. These weapons are still recorded though. Mercenaries do not count.
Some unscrupulous bailiffs are known to use the Sword Tax to extort money from travelers.
Licenses and Fees
Many national, state, and local authorities require various fees to be paid to allow people to go about their daily business.
Beggar’s License
For many begging is a profitable way of life, and the authorities are quite aware of this fact. As such, in many areas all beggars must pay 2 or 3 shillings per season for a license to beg that must be renewed every three months. Those begging without a license, are fined and/or jailed.
Manufacturer’s License
In some areas, any manufacturer of goods must have a license in order to produce. The costs depends on the nature and scale of the operation, being between six shillings and two crowns per year for most smaller operations to hundreds of crowns for vast operations such as canon foundries. It should be noted that this only allows commercial production, it does not insure fair competition
School License
Anyone who wishes to open a school or academy and charge tuition open must pay one crown plus an additional shilling per student per year. Schools run by temples and non-profit community funded by donation are exempt.
In most parts of the Empire, a sufficient bribe, usually about 100 crowns is enough to have the school be given a Provincial or Imperial Charter making them exempt.
Tradesman's License
Like the aformationed Manufacturer’s Licenses, tradesmen who create perishable goods such as beer, wine, bread, etc., or harvest natural resources for personal profit, such as woodsman, hunters, miners, and charcoal burners, must also have a license to do so. As above, the tax depends on the scale of the operation, from 6 shillings for a local baker, to hundreds of gold for a massive mining operation.
Guild Licenses
In most Imperial towns, the local guilds claim the right to regulate trade in the local area. As a rule, the nobility recognize this right. This allow the guilds to set prices, determine who is permitted to sell their goods or services, and establish minimum quality standards. The nobles of course expect to be compensated for their trust. The exact percentage due to the state differs depending on location and services rendered, but 5% of annual profits tends to be the average.
Monopoly Licenses
In the Empire, monopolies are rare and in most situations can only be granted by the local baron or provincial Elector Count, and then are usually only granted to personal friends or people who have done a great favor to the state (such as a giving a very generous donation to the Count in question). The official yearly maintenance fees needed to maintain a monopoly in a given area tend to be rather low, but the personal gifts and free services rendered in thanks usually account for a great deal more. It should be noted that those who do not show sufficiency 'thanks' to the count or baron in question for their magnanimity often find their monopoly revoked, or even worse, given to someone who will.
Legal Fees and Duties
Civil actions are not entirely uncommon in the Empire, and are a separate entity from the criminal courts. While details differ from province to province, to bring a suit to the civil court costs about 10 shillings for the privilege and the amount in dispute must be no less than 10-50 crowns (depending on province).
The loser of a suit must pay the court 10% of the amount sued for, in addition to the claim, and claim money counts as taxable income.
Also, all legal documents prepared by the court cost 5 shillings each, to be paid by the plaintiff, the price of which will be reimbursed as part of the claim, should the defendant loose the case.
Commerce Duties
These taxes relate directly to doing business in a feudal society.
Import Tax
All goods imported into a kingdom are assessed an average tax of 1 penny piece per 100 pounds of cargo. While this may seem to be a minuscule amount, it adds up when shiploads of cargo are in question.
Port Harborage
Every ship is charged 1 silver piece per day for a birth in the public harbor. Private marinas often charge much, much more.
Import License
Every shipment of goods brought into a country must have a license. Normal goods cost about 1 gold piece per shipment to register, while valuable commodities like spices and wines often cost twice that amount, or 2 gold pieces per shipment.
“Coming and Going” Tax
Naturally, any ship or caravan leaving the country is also charged 10 silver pieces per vehicle.
Moneylenders’ Surtax
Bankers and other financial institutions are taxed about 5% of their profits per year. This is one circumstance where the Royal Exchequer often takes a personal hand in verifying the accounting books of an institution, especially a rich one.
Everyday Taxes
These are taxes which are collected whenever they are applicable.
Consumption Tax
This is a typical sales tax. In many parts of the Empire a small tax is charged on every transaction It's normally paid to a merchant in addition to the normal cost of the transaction. Merchants are then charged this percentage of their profits separately. The standard rate for this tax is normally between 5-10%. Thats about a half-pence to a penny for shilling spent, or a shilling or two to every crown. In most situations where the bill is so small as to make collection problematic, merchants tend to run a tax tab or simply will occasionally overcharge to make up the difference.
Luxury Tax
Because of feudal privilege, the Imperial authorities often have to look to other means to get money out of the noble classes. As such they're always looking for ways to get that extra pound of flesh from the ruling class. One such method is to tax the sale of certain high end items. Items such as rare furs, jewelry, silks, and spices are considered to be luxuries. While the tax on these items is rarely fixed, as the 'Luxury Tax' tends to be a series of individual taxes on various luxury goods, they tend to be around 10-20% and are applied on top of any normal sales taxes.
Inheritance Tax
All property, goods, and wealth inherited by a person is subject to a tax between 5% and 15% of the value of the estate. This tax is paid only once, however, additional taxes can be applied if the property is passed on another beneficiary. The nobility is exempt from the Inheritance tax, much to the regret of the authorities.
Tolls
There are countless minor tolls through the empire to be paid on roads, bridges, or city gates. They tend to vary vastly, but a safe average is usually a shilling or two per person. One popular method is a shilling per leg.
Monthly Taxes
These type of taxes are due about once a month, as described below.
Market Festival Tax
Many towns in the Empire have a monthly Market Festival. On that day, traveling peddlers, nomadic entertainers, and other groups that are normally considered undesirables are invited into the city to set up shop for one day, abet under guard. The amusements and exotic wears they bring with them tend to attract people from all around the area to attend. In addition, most local merchants usually choose the market festival day to display their new wears as to take advantage of the crowds. On this day, entry to the market normally has a charge of between 1-5p. There are rarely any complaints about the Market Festival Tax as all that would need to be done to silence them is to threaten to cancel the festival. Attempts of dodge it though is often problematic and can sometimes be pandemic. To ensure payment, in many towns, any side entrances to the market are blockaded and those who pay the entry fee may be stamped to show that they have paid. Anyone found trying to illegally enter the market, or found in the square without a stamp (or a good reason) is fined heavily.
Yearly Taxes
These taxes are only collected once a year, usually at different times to soften the financial blow.
Hearth Tax
Once a year, every building in the Empire is assessed for a hearth tax. The higher quality the building, the higher the tax. This tax can vary drastically from only a handful of pennies for a simple peasant hovel, to hundreds of gold for a privately owned palace. In many parts of the empire, the nobility are exempt from the Hearth Tax.
Land Tax
One of the most popular taxes in the Empire, at least for the nobility, is the Land Tax. One a year the value of every piece of settled land in the Empire is assessed for function and the legal owner of that acreage is taxed on its use and value. The more useful, developed, or conveniently located the land, the more its taxed. In most parts of the Empire, the Nobility is exempt from the land tax due to Feudal Privilege.
Here are some average taxes per acre
Barren: 1/2f
Water: 1f
Uncultivated/Woodland 1f
Cultivated: 2f
Urban: 6f
Walled*: 1s
* Walled counts any land within defensive fortifications, such as a walled city.
Heraldry Tax
Once a year, everyone that wishes to display a distinct and unique seal, banner, or coat of arms must pay 5 crowns to the authorities in order to ensure that it is protected. This tax covers everything from the coats-of-arms of noble houses and knights, to the unique banners of mercenary companies, to the official seals of guilds and trading houses. If the tax is not paid, then duplicating the symbol is not a crime. As such this tax is taken very seriously by all involved.
The Tithe
Once a year, all produce, rents, and profits from the lands themselves are taxed at a rate of about 10%. This mostly affects rich landowners and, therefore, the nobility.
Income Tax
Once a year, every person in the Empire's income is assessed and they are required to pay around 5% of their yearly income in taxes. This tax is highly resented and people will normally do all they can to avoid paying it. In times of lean, it can and has lead to peasant revolt.
Sword Tax
One of the more common local or regional taxes in the Empire is the Sword Tax. It exists as both a way of making money and of keeping an eye on the amounts of arms circulating in the area. If people in a troubled area are buying a great number of weapons, then it is a reliable sign of revolution.
Under the Sword Tax, every ax, bow, spear, firearm, or blade longer than a dagger is taxed at a rate of one shilling per weapon. Some communities have a exception that prevents people such as hunters, woodsman, soldiers, state militia, and merchants for being taxed on tool of their trade or unsold wares. These weapons are still recorded though. Mercenaries do not count.
Some unscrupulous bailiffs are known to use the Sword Tax to extort money from travelers.
Licenses and Fees
Many national, state, and local authorities require various fees to be paid to allow people to go about their daily business.
Beggar’s License
For many begging is a profitable way of life, and the authorities are quite aware of this fact. As such, in many areas all beggars must pay 2 or 3 shillings per season for a license to beg that must be renewed every three months. Those begging without a license, are fined and/or jailed.
Manufacturer’s License
In some areas, any manufacturer of goods must have a license in order to produce. The costs depends on the nature and scale of the operation, being between six shillings and two crowns per year for most smaller operations to hundreds of crowns for vast operations such as canon foundries. It should be noted that this only allows commercial production, it does not insure fair competition
School License
Anyone who wishes to open a school or academy and charge tuition open must pay one crown plus an additional shilling per student per year. Schools run by temples and non-profit community funded by donation are exempt.
In most parts of the Empire, a sufficient bribe, usually about 100 crowns is enough to have the school be given a Provincial or Imperial Charter making them exempt.
Tradesman's License
Like the aformationed Manufacturer’s Licenses, tradesmen who create perishable goods such as beer, wine, bread, etc., or harvest natural resources for personal profit, such as woodsman, hunters, miners, and charcoal burners, must also have a license to do so. As above, the tax depends on the scale of the operation, from 6 shillings for a local baker, to hundreds of gold for a massive mining operation.
Guild Licenses
In most Imperial towns, the local guilds claim the right to regulate trade in the local area. As a rule, the nobility recognize this right. This allow the guilds to set prices, determine who is permitted to sell their goods or services, and establish minimum quality standards. The nobles of course expect to be compensated for their trust. The exact percentage due to the state differs depending on location and services rendered, but 5% of annual profits tends to be the average.
Monopoly Licenses
In the Empire, monopolies are rare and in most situations can only be granted by the local baron or provincial Elector Count, and then are usually only granted to personal friends or people who have done a great favor to the state (such as a giving a very generous donation to the Count in question). The official yearly maintenance fees needed to maintain a monopoly in a given area tend to be rather low, but the personal gifts and free services rendered in thanks usually account for a great deal more. It should be noted that those who do not show sufficiency 'thanks' to the count or baron in question for their magnanimity often find their monopoly revoked, or even worse, given to someone who will.
Legal Fees and Duties
Civil actions are not entirely uncommon in the Empire, and are a separate entity from the criminal courts. While details differ from province to province, to bring a suit to the civil court costs about 10 shillings for the privilege and the amount in dispute must be no less than 10-50 crowns (depending on province).
The loser of a suit must pay the court 10% of the amount sued for, in addition to the claim, and claim money counts as taxable income.
Also, all legal documents prepared by the court cost 5 shillings each, to be paid by the plaintiff, the price of which will be reimbursed as part of the claim, should the defendant loose the case.
Commerce Duties
These taxes relate directly to doing business in a feudal society.
Import Tax
All goods imported into a kingdom are assessed an average tax of 1 penny piece per 100 pounds of cargo. While this may seem to be a minuscule amount, it adds up when shiploads of cargo are in question.
Port Harborage
Every ship is charged 1 silver piece per day for a birth in the public harbor. Private marinas often charge much, much more.
Import License
Every shipment of goods brought into a country must have a license. Normal goods cost about 1 gold piece per shipment to register, while valuable commodities like spices and wines often cost twice that amount, or 2 gold pieces per shipment.
“Coming and Going” Tax
Naturally, any ship or caravan leaving the country is also charged 10 silver pieces per vehicle.
Moneylenders’ Surtax
Bankers and other financial institutions are taxed about 5% of their profits per year. This is one circumstance where the Royal Exchequer often takes a personal hand in verifying the accounting books of an institution, especially a rich one.