İspençe
Encyclopedia
İspençe was a tax in the Ottoman Empire
.
İspençe was a land-tax on non-Muslims in parts of the ottoman empire; its counterpart, for Muslim taxpayers, was the resm-i çift - which was set at slightly lower rate. The treasury was well aware of the difference in tax takes, and the incentive to convert; the legal reforms of Bayezid II
halved some criminal penalties on nonmuslim taxpayers "so that the taxpayers shall not vanish"; this rule was reconfimed, a century later, in 1587. In other cases, local taxes were imposed on nonmuslims specifically to encourage conversion.
İspençe had existed in the Balkans before the Ottoman conquest; the Ottoman empire typically adapted local taxes and institutions in each conquered area, leading to a patchwork of different taxes and rates. The concept of İspençe, theoretically a payment in lieu of corvee labour, was derived from the Byzantine "zeugaratikion", a land tax based on the zeugarion - the area of farmland which could be ploughed by a pair of oxen. The zeugarion itself was taken up as the Ottoman "çift", a word meaning "pair".
of Janjevo complained to Istanbul that the local lord set ispençe at 80 akçe
s per year rather than official rate of 32.
As with other ottoman taxes
, there were various exemptions and loopholes; royal hunters, who provided birds-of-prey to the court, had an exemption from ispençe (and other taxes); they could pass on their job, and the tax exemption, to their sons. There were also some exemptions for those unable to work their land through disability, although it was expected that the elderly would have children able to work and therefore to pay ispençe.
The tax was paid by adult male heads of households; in the Morea
it increased to 25 akces (from 20) between 1480 and 1512, and stayed at a similar level after that, (for most), confirmed by the tahrir of 1583; but widows may have paid a reduced rate, and Jews may have paid 125 akces.
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...
.
İspençe was a land-tax on non-Muslims in parts of the ottoman empire; its counterpart, for Muslim taxpayers, was the resm-i çift - which was set at slightly lower rate. The treasury was well aware of the difference in tax takes, and the incentive to convert; the legal reforms of Bayezid II
Bayezid II
Bayezid II or Sultân Bayezid-î Velî was the oldest son and successor of Mehmed II, ruling as Sultan of the Ottoman Empire from 1481 to 1512...
halved some criminal penalties on nonmuslim taxpayers "so that the taxpayers shall not vanish"; this rule was reconfimed, a century later, in 1587. In other cases, local taxes were imposed on nonmuslims specifically to encourage conversion.
İspençe had existed in the Balkans before the Ottoman conquest; the Ottoman empire typically adapted local taxes and institutions in each conquered area, leading to a patchwork of different taxes and rates. The concept of İspençe, theoretically a payment in lieu of corvee labour, was derived from the Byzantine "zeugaratikion", a land tax based on the zeugarion - the area of farmland which could be ploughed by a pair of oxen. The zeugarion itself was taken up as the Ottoman "çift", a word meaning "pair".
Variation
Despite taxes being set centrally, by the Porte, there was some local variance; around 1718. the kadıKadı
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...
of Janjevo complained to Istanbul that the local lord set ispençe at 80 akçe
Akçe
thumb|250px|AkçeA silver coin, the akçe was the chief monetary unit of the Ottoman Empire. The word "akçe" is derived from the Greek "" , the name of a Byzantine silver or billon coin, current in the region that eventually became the Ottoman Empire. The akçe is hence often called asper in English...
s per year rather than official rate of 32.
As with other ottoman taxes
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:...
, there were various exemptions and loopholes; royal hunters, who provided birds-of-prey to the court, had an exemption from ispençe (and other taxes); they could pass on their job, and the tax exemption, to their sons. There were also some exemptions for those unable to work their land through disability, although it was expected that the elderly would have children able to work and therefore to pay ispençe.
The tax was paid by adult male heads of households; in the Morea
Morea
The Morea was the name of the Peloponnese peninsula in southern Greece during the Middle Ages and the early modern period. It also referred to a Byzantine province in the region, known as the Despotate of Morea.-Origins of the name:...
it increased to 25 akces (from 20) between 1480 and 1512, and stayed at a similar level after that, (for most), confirmed by the tahrir of 1583; but widows may have paid a reduced rate, and Jews may have paid 125 akces.