The Legitimate Taxes Imposed by Muslims on Dhimmis

Abstract

The reasons that motivated me to choose this research topic are the economic importance of the tax and its being one of the main sources of the Treasury. Nowadays, the Ministry of Finance and Treasury revenues are diverse, and among the most important are taxes. Taxes were imposed on lands like Kharaj tax and on heads like Jizya tax, and they were imposed in different proportions depending on the economic status of the individual. Islam has exempted a number of groups from these taxes, and there are common taxes that were imposed among Muslims and others, such as the trade tithe tax. This tax indicates the existence of trade exchange between Muslims and other kings and countries. One of the reasons that led me to choose this research topic is the economic importance of the taxes imposed at that time, since they were considered one of the main financial resources of the treasury. The revenues of the treasury were diverse, and taxes were among the most important sources. Some taxes were imposed on agricultural lands, while others were imposed on heads and commercial activities. These taxes varied according to the economic condition of individuals.Islam exempted a number of groups from certain taxes, while there were also common taxes imposed on both Muslims and non-Muslims, especially commercial taxes. This indicates the existence of commercial exchange between Muslims and other communities within the Islamic state. The people of the dhimma (non-Muslim citizens) enjoyed a good standard of living and economic prosperity during different periods of Islamic history.Islamic legislation opened many opportunities for them and did not place restrictions on the type of work they practiced. Therefore, they engaged in official jobs and various professions that provided them with distinguished financial resources. As citizens of the Islamic state, they shared the challenges and conditions of life with Muslims and participated in different economic activities.Some professions became associated with certain families and communities, while other professions were dominated by non-Muslims, such as banking, trade, writing, and medicine. Their skills in administration and financial matters, in addition to their knowledge of foreign languages, enabled them to occupy sensitive political and administrative positions within the state. Consequently, they gained significant influence among caliphs and rulers and held an important place in the life of the Islamic state.It can be concluded that Islam is a religion of mercy, compassion, and brotherhood. The Islamic state showed great concern for the people of the dhimma by preserving their rights, dignity, lives, and property. Muslims dealt with them with justice and tolerance, regardless of their religion or ethnicity. They all lived within one society, cooperating with one another in times of prosperity and hardship. Thus, they became a good example of coexistence based on truth, justice, equality, and fraternity.