Jizya (Arabic: جِزْيَة, romanized: jizya), or jizyah, is a type of taxation levied on non-Muslim subjects of a state governed by Islamic law. The Quran and hadiths mention jizya without specifying its rate or amount, and the application of jizya varied in the course of Islamic history. However, scholars largely agree that early Muslim rulers adapted some of the existing systems of taxation and modified them according to Islamic religious law.
Historically, the jizya tax has been understood in Islam as a fee for protection provided by the Muslim ruler to non-Muslims, for the exemption from military service for non-Muslims, for the permission to practice a non-Muslim faith with some communal autonomy in a Muslim state, and as material proof of the non-Muslims' allegiance to the Muslim state and its laws. The majority of Muslim jurists required adult, free, sane males among the dhimma community to pay the jizya, while exempting women, children, elders, handicapped, the ill, the insane, monks, hermits, slaves, and musta'mins—non-Muslim foreigners who only temporarily reside in Muslim lands. However, some jurists, such as Ibn Hazm, required that anyone who had reached puberty pay jizya. Islamic Regimes allowed dhimmis to serve in Muslim armies. Those who chose to join military service were also exempted from payment; some Muslim scholars claim that some Islamic rulers exempted those who could not afford to pay from the Jizya.
