Muafiyet
Encyclopedia
Muafiyet was a tax exemption mechanism for Ottoman
towns or villages; an individual decree of tax exemption was called a muafname.
After a muafname was issued to a town, the urban population would be exempted from some of the taxes on raya, such as resm-i çift
. Taxation in the Ottoman Empire
was complex, including various routine and extraordinary taxes, and different rates for social groups; a muafname might apply to one or more of these taxes.
The Muafiyet system was a deliberate policy of the Sublime Porte, working to encourage the growth of urban populations from the 15th century onwards, although forgoing some tax revenue.
Tax exemption was prized by locals; so, the granting of a muafname was subject to "pull" as well as "push". Muafname might be requested by the local bey or kadı
. Enforcement of the complex patchwork of taxes and exemptions could vary; in one case, taxes were collected from villages despite a muafname, and the local kadı
wrote that subsequent legitimate taxes were held back to compensate for the wrongful taxation.
A muafiyet emri, or tax exemption order, might even be given to an individual ship's captain.
Ottoman Empire
The Ottoman EmpireIt was usually referred to as the "Ottoman Empire", the "Turkish Empire", the "Ottoman Caliphate" or more commonly "Turkey" by its contemporaries...
towns or villages; an individual decree of tax exemption was called a muafname.
After a muafname was issued to a town, the urban population would be exempted from some of the taxes on raya, such as resm-i çift
Resm-i çift
The Resm-i Çift was a tax in the Ottoman Empire. It was a tax on farmland, assessed at a fixed annual rate per çift, and paid by land-owning Muslims. Some Imams and some civil servants were exempted from the resm-i çift.The tax was collected annually, on the 1st of March, by the holder of the...
. Taxation in the Ottoman Empire
Taxation in the Ottoman Empire
Taxation in the Ottoman Empire changed drastically over time, and was a complex feudal patchwork of different taxes, exemptions, and local customs.-Inheritance:...
was complex, including various routine and extraordinary taxes, and different rates for social groups; a muafname might apply to one or more of these taxes.
The Muafiyet system was a deliberate policy of the Sublime Porte, working to encourage the growth of urban populations from the 15th century onwards, although forgoing some tax revenue.
Tax exemption was prized by locals; so, the granting of a muafname was subject to "pull" as well as "push". Muafname might be requested by the local bey or kadı
Kadı
A kadı was an official in the Ottoman empire. Based on the Islamic concept of a judge, the Ottoman official also had extra duties; they performed local administrative tasks, and they were involved in taxation and conscription...
. Enforcement of the complex patchwork of taxes and exemptions could vary; in one case, taxes were collected from villages despite a muafname, and the local kadı
Kadı
A kadı was an official in the Ottoman empire. Based on the Islamic concept of a judge, the Ottoman official also had extra duties; they performed local administrative tasks, and they were involved in taxation and conscription...
wrote that subsequent legitimate taxes were held back to compensate for the wrongful taxation.
- SarajevoSarajevoSarajevo |Bosnia]], surrounded by the Dinaric Alps and situated along the Miljacka River in the heart of Southeastern Europe and the Balkans....
, in Bosnia EyaletBosnia EyaletThe Eyalet of Bosnia or Bosnia Beylerbeylik was a eyalet and beylerbeylik of the Ottoman Empire, mostly based on the territory of the present-day state of Bosnia and Herzegovina as well as most of Slavonia, Lika, and Dalmatia in present-day Croatia...
, was granted muafname by Mehmed II in 1460s; there was subsequent "creep" in the remit due to pressure from groups of local people. - In 1758, a new muafname exempted all the Muslims of SarajevoSarajevoSarajevo |Bosnia]], surrounded by the Dinaric Alps and situated along the Miljacka River in the heart of Southeastern Europe and the Balkans....
from taxes. - The populace of Banja LukaBanja Luka-History:The name "Banja Luka" was first mentioned in a document dated February 6, 1494, but Banja Luka's history dates back to ancient times. There is a substantial evidence of the Roman presence in the region during the first few centuries A.D., including an old fort "Kastel" in the centre of...
were exempted from all customary and extraordinary taxes "as long as they are ready to repulse with weapons the attacks of infidels against the Sultan's lands and fortresses". - After its conquest, both Muslims and non-Muslims of SelanikThessalonikiThessaloniki , historically also known as Thessalonica, Salonika or Salonica, is the second-largest city in Greece and the capital of the region of Central Macedonia as well as the capital of the Decentralized Administration of Macedonia and Thrace...
were granted a muafname exempting them from avariz-i divaniyye and tekalif-i örfiye.
A muafiyet emri, or tax exemption order, might even be given to an individual ship's captain.