A report on Poll tax, Jizya and Tax

A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources.

Jizya (جِزْيَة / ) is a per capita yearly taxation historically levied in the form of financial charge on dhimmis, that is, permanent non-Muslim subjects of a state governed by Islamic law.

Jizya was either imposed as a land tax or a poll tax imposed under Islamic law on non-Muslims permanently residing in a Muslim state as part of their dhimmi status.

Muhammad Abdel-Haleem states that the term poll tax does not translate the Arabic word jizya, being also inaccurate in light of the exemptions granted to children, women, etc., unlike a poll tax, which by definition is levied on every individual (poll = head) regardless of gender, age, or ability to pay.

In U.S. constitutional law, for instance, direct taxes refer to poll taxes and property taxes, which are based on simple existence or ownership.

Islamic rulers imposed Zakat (a tax on Muslims) and Jizya (a poll tax on conquered non-Muslims).