Taxation in the Ottoman Empire
Taxes
Adet-i Ağnam Adet-i deştbani Ashar Avarız Bac-i pazar Bedl-i askeri Cizye Cürm-ü cinayet Damga resmi Gümrük resmi Haraç Ihtisab Ispendje Istira Maktu Mururiye resmi Muskirat resmi Nüzül Otlak resmi Rav akçesi Resm-i arusane Resm-i bennâk Resm-i bostan Resm-i çift Resm-i dönüm Resm-i filori Resm-i ganem Resm-i hınzır Resm-i mücerred Resm-i sicill Rusum-e-eflak Selamet isni Tapu resmi Tekalif-i orfiye Temettu Tuz resmi Zakat
Implementation
Ahidnâme Defter Emin Evkaf-i Hümayun Nezareti Hazine-i Hassa Hazine-i Amire Hane Iltizam Istira Kadı Kanun-i Raya Kanunname Malikâne Merdiban Millet Muafiyet Muhassil Muqata'ah Mütesellim Ottoman Public Debt Administration Regie Company Siyakat Sürsat Tahrir Tanzimat Waqf

An Iltizām (Arabic التزام) was a form of tax farm that appeared in the 15th century in the Ottoman Empire. The system began under Mehmed the Conqueror and was abolished during the Tanzimat reforms in 1856.

Iltizams were sold off by the government to wealthy notables, who would then reap up to five times the amount they had paid by taxing the peasants and extracting agricultural production. It was a system that was very profitable and was of great benefit to the Egyptian aristocracy under the Mameluks, and helped create a large and powerful elite. In Egypt, it was abolished by Muhammad Ali as part of his centralization efforts in the early nineteenth century. After confiscating the iltizam lands of the ulema, Muhammad Ali imposed a tax on their significant (and previously tax-exempt) waqf revenues.

The holder of an Iltizām was a mültezim (ملتزم).

Iltizām was typically an annual agreement; malikâne, developed as a replacement for Iltizām, was for life.^[1]

References

Further reading

• Abd Al-Rahim / Y. Nagata: The Iltizam System in Egypt and Turkey - A Comparative Study. JaAAS, 14 (1977), 169-194.