Direct Taxes

Vingtième

What was it? Who paid it?

• A tax of about 5% on goods produced, it was levied by gov when extra income was needed (usually in wartime)

• Everyone paid it - one of few taxes nobility had to pay

Capitation

What was it? Who paid it?

• A tax per person, as counted by a census

• Everyone paid it

Taille

What was it? Who paid it?

• Land tax, major tax on all French subjects

• The Third Estate - wealthy land owners and the peasantry

Tithe

What was it? Who paid it?

• Peasants paid about 10% of their harvests - to pay for the local clergy - often paid in grain, stored in tithe barns

• The Third Estate paid - First and Second exempt from paying tithes

Don gratuit

What was it? Who paid it?

• Voluntary annual gift to the king

• Paid by Church to the King - usually less than 5% of annual income

Corvée royale

• Labour tax - corvée took workers away from fields for 6-30 days oer year so they could do unpaid work, fixing roads

• Peasants paid