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Islamic taxes are taxes sanctioned by Islamic law. They are based on both "the legal status of taxable land" and on "the communal or religious status of the taxpayer".〔 Islamic taxes include *''zakat'' - one of the five pillars of Islam. Only imposed on Muslims, it is generally described as a 2.5% tax on savings to be donated to the Muslim poor and needy.〔〔 *''jizya'' - a per head tax paid by non-Muslims residents, categorized collectively as ''dhimmi''.〔 (see below) *''kharaj'' - a land tax at first imposed only on non-Muslims but which was later imposed on Muslims as well.〔 *''ushr'' - a 5% tax on the harvests of irrigated land and 10% tax on harvest from rain-watered land. The term has also been used for a 10% tax on merchandise imported from states that taxed the Muslims on their products. Caliph `Umar ibn Al-Khattāb was the first Muslim ruler to levy ''ushr''. According to scholar Murat Çizakça, only ''zakat'', ''jizya'' and ''kharaj'' are mentioned in the Quran. ==Ushr== ''Ushur'' or ''ushr'', in early Islamic period, was a 5 or 10 percent levy on agriculture produce. Caliph Umar expanded the scope of ushr to include border trade tax.〔Volker Nienhaus (2006), Zakat, taxes and public finance in Islam, in Islam and the Everyday World: Public Policy Dilemmas (Editors: Sohrab Behdad, Farhad Nomani), ISBN 978-0415368230, pp. 176-189〕 It literally means a tenth part,〔HJ Paris, , Vol. 44, pp. 88-90〕 and it remained in practice in Islamic ruled territories from Spain and North Africa through India and Southeast Asia through the 18th century.〔Olivia Remie Constable (1996), Trade and Traders in Muslim Spain, Cambridge University Press, ISBN 978-0521565035, pp 126-134〕 Ushur was applied only on non-Muslim traders, at a rate of 10% of the value of the merchanise that was either imported or exported across the border controlled by the Islamic state. It applied to non-Muslim traders who were residents of the Islamic state (dhimmi), as well as to non-Muslim traders who were foreigners and wished to sell their merchandise inside the Islamic state.〔 Historical medieval era trade documents between Oman and India, refer to this tax on ships arriving at trade port as ''ashur'' or ''ushur''.〔Roxani Eleni Margariti, Aden & the Indian Ocean Trade: 150 Years in the Life of a Medieval Arabian Port, University of North Carolina Press, ISBN 978-0807830765, pp. 128-133〕 The tax created an incentive for non-Muslim traders to convert into Muslims thereby escape the Ushr tax disadvantage. However, this eroded the tax base; in some Islamic states, Ushr was graded to include Muslim traders as well but at a lower rate: non-Muslim non-residents paid Ushr of 10% of the merchandise value, non-Muslim residents paid 5% rate, while Muslim residents paid 2.5% rate for the same merchandise.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Islamic taxes」の詳細全文を読む スポンサード リンク
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