Kharaj

Kharaj (Arabic: الخراج) is a historical land tax in Islamic fiscal jurisprudence and administration. It designates the tax levied on productive agricultural land and payable to the Muslim ruler as revenue for the state. Kharaj was distinct from jizya, the poll tax on non-Muslims, and from ushr, the tithe on certain crops. In early Islamic practice, kharaj applied to land acquired through conquest and to land deemed under the sovereignty of the Muslim ruler; the tax could be assessed on the land itself or on the produce, depending on the era and the jurisprudential school.

Assessment and rates varied. At times kharaj was a fixed levy; in other periods it was a proportional share of the harvest. The revenue supported the state’s administration, the army, and public works, and was collected by provincial officials, often through land registers and tax assessments.

Regional and historical development: The kharaj regime was elaborated by Muslim jurists and implemented in different forms across the Islamic world, including the Abbasid and Ottoman periods, as well as in South Asia under various sultanates. In many contexts, it complemented or replaced other forms of taxation on land and income.

Modern era: With the modernization of taxation, formal kharaj fell from its medieval central role, but the concept remains important in historical studies of Islamic law and state finances, illustrating how land and agricultural output were tied to state revenue.