Tax

For War Taxes, see war taxes.

Provincial base tax in 1444.

Taxation is one of the three primary sources of monthly income alongside production and trade. Each province has a base tax (and eventually an additional tax income) and a tax income efficiency. Taxation is increased by national tax income besides tax income from provinces so that: $\text{Taxation} = \text{Provincial tax income} + \text{National tax income}$

Provincial tax income

Monthly tax income from provinces is: ${\text{provincial tax income}}={\frac {{\text{base tax}}+{\text{local tax income}}}{12}}\cdot {\text{tax income efficiency}}\cdot (1-{\text{local autonomy}})$

The tax income efficiency includes local modifiers such as buildings and wrong-culture penalties and also national tax modifiers like treasurer advisor. The local autonomy is applied multiplicatively, so if a province has 100% local autonomy, the province tax amount will be of 0%.

Base tax

Base tax is one of the three components of development in a province, and is an abstract representation of the size and wealth of the population. Players may increase base tax by spending administrative monarch points. Some events and decisions also affect base tax.

Moreover, each point of base tax give the following bonus:

−1%

Local recruitment time

Local tax income

The local tax income (‘yearly tax income’) is a flat amount added to the base tax. The Longhouse native building ( +1 yearly tax income) is the only source of local tax income besides some modifiers of events.

Tax efficiency

Tax efficiency is how efficient the government is at extracting taxes from a province. The percentages are additive so, for example, if a province in an Oligarchic republic (+5%) is a core city (+25% and +75%) but it is blockaded (−75%), the total tax efficiency will be 30%.

Local modifiers

These are modifiers that affect provinces on a case-by-case basis.

	Conditions
+75%	as core province
+60%	with a cathedral (replaces temple)
+50%	with an Irrigation - native building in an area of a trade company with district investment (replaces settlements)
+40%	with a temple
+25%	as city in an area of a trade company with settlements investment
+15%	producing gems
+10%	with a seat in the parliament with republican cultural sufferance bonus as non-tribal republic
+2%	per colony level (100 settlers)
−10%	for each negative point of religious tolerance
−15%	with a non-accepted culture from the group of the primary culture
−33%	with a non-accepted culture from a different group as the primary culture
−50%	under occupation with ‘Resources depleted by migrants’ modifier

National modifiers

These are modifiers that affect all of the owner's provinces equally.

	Conditions
+25.0%	as Emperor of China with active ‘Conduct Population Census’ decree (10 years)
+15.0%	as Catholic after initiating ‘Levy Church Tax’ papal action embracing ‘Industrialization’ institution
+10.0%	with crusade bonus with a treasurer as advisor as Protestant as Hindu with Surya as personal deity as Norse with Freya as personal deity as Tengri with Mahayana syncretic faiths with a ruler which has the ‘Midas Touched’ personality
+5.0%	for each point of positive stability
+0.5%	for each point of revanchism
+0.2%	as Muslim for each point towards legalism
−10.0%	with a ruler which has the ‘Greedy’ personality
−20.0%	during the ‘Court And Country’ disaster

From governments:

	Conditions
+25%	as ‘Native Council’ with ‘Clan Societies’ Native advancement
−25% – +25%	as theocracy depending on devotion
+15%	as revolutionary republic with the Jacobins faction in power as ‘Indian Sultanate’ government reform (tier 1 monarchy) and active ‘Efficient Tax Farming’ interaction
+10%	with ‘Curtail Noble Privileges’ government reform (tier 2 monarchy) with ‘Ambrosian Republic’ government reform (tier 1 republic) with ‘Equal Electorate’ government reform (tier 8 republic) with parliament and ‘Increase Taxes’ active issue
+5%	with ‘Iqta’ government reform (tier 1 monarchy) with ‘Russian Principality’ government reform (tier 1 monarchy) with ‘Oligarchy’ government reform (tier 1 republic) with ‘Italian Signoria’ government reform (tier 1 republic) with ‘Clerical State’ government reform (tier 1 theocracy) with ‘Civil Society’ government reform (tier 1 tribal government)
−5%	as merchant republic with the Traders faction in power as pirate republic with the Buccaneers faction in power
−10%	as a random neigbor of a country with ‘Sich Rada’ government reform (tier 1 republic) after ‘Receive Fleeing Serfs’ interaction

From estates:

	Conditions
+5% – +20%	with a loyal Clergy estate (scaling by influence) with a loyal Brahmins estate (scaling by influence)
−20% – +20%	depending on crown land level
−5% – 0%	with Burghers or Vaishyas estate and granted ‘Patronage of the Arts’ privilege (scaling by land ownership)
−15% – 0%	with Marathas estate and granted ‘Maratha Military Leadership’ privilege (scaling by land ownership)
−20% – 0%	with Nobility or Marathas estate and granted ‘Increased Levies’ privilege (scaling by land ownership)
−10% – −2.5%	with a disloyal Clergy estate (scaling by influence) with a disloyal Brahmins estate (scaling by influence)
−25%	during the ‘Aristocratic Coup’ disaster

From ideas and policies:

	Traditions	Ideas	Bonuses	Policies
+20%	—	Holy Roman idea 4: Centralized Empire Papal idea 2: Papal Investiture and Tithes	—	—
+15%	Granadan traditions Trent traditions	Ashikaga idea 6: The bakufu Chokkatsuchi Italian (cU) idea 5: Italian Tax Reform Québécois idea 2: The Seigneurial System Thomondian idea 3: Enforce Cios Dubh	Sardinian-Piedmontese ambition	Diplomatic-Economic: The Dissolution Act
+10%	Ayyubid traditions Brabant traditions Bremish traditions Burmese traditions Chiba traditions Chimu traditions Chosokabe tradition Clevian traditions Danish traditions Finnish traditions Frankfurter traditions Garjati traditions Guarani traditions Hamburger traditions Hessian traditions Kangra traditions Khmer traditions K'iche traditions Laotian traditions Leonese traditions Mainzian traditions Nubian traditions Otomo traditions Palatine traditions Perugian traditions Sonoran traditions Three Leagues traditions Tirhuti traditions Utrecht traditions	Economic idea 1: Bureaucracy Aboriginal idea 5: The Sacred Lands Andean idea 1: Talking Knots Armenian idea 4: Melikdom Organization Ashanti idea 6: Osei Kwadwo's Reforms Assamese idea 6: Land Survey Ayutthayan idea 1: White Elephant Aztec idea 5: Imperial Tribute Baluch idea 6: Chiefs and Landlords Bavarian idea 5: Become Brewmaster General Bengal Sultanate idea 6: Begin the Minting of Rupees Bengali idea 6: Opium Fields of Bengal Beninese idea 3: Appointment of the Onotueyevbo Bornean idea 6: Consolidation of Kutai Brandenburg idea 2: Found the Kammergericht Brazilian idea 1: Governorate General Bregenzer idea 2: Securing the Countess's Rule Butua idea 4: Hierarchical Tax Organization Byzantine idea 3: Start Administrative Reform Caspian idea 5: Unite the states of Tabarestan Client State idea 2: Foreign Sheriffs Croatian idea 3: Granary of Croatia Dali idea 3: Confucian Influences Danziger idea 7: Lutheran Change Divine idea 7: Render unto Caesar French idea 3: Estates General Galician idea 1: The Way of St. James Genoese idea 5: Overhaul the Bureaucracy Gond idea 7: Formalize Relations with the Chiefs Great Ming idea 6: Bring in the Head Tax Hejazi idea 5: Cradle of Gold Holstein idea 5: Reunification of the Holsteiner Lands Hungarian idea 4: Reformed Coinage Imerina idea 5: Reform the Andriana Incan idea 3: Quipu Indian Sultanate idea 3: Comprehensive Land Survey Interlacustrine idea 7: Development of Clientship Ionian idea 3: Settling the Islands Kievan idea 7: One To Rule Them All Kitabatake idea 1: Unification of Ise Kongo idea 1: Kongolese Tax Exchange Korean idea 7: Economic reform Krakowian idea 3: City Rights Lan Na idea 3: Waters of the Naga Lithuanian idea 3: Magdeburg Laws Lunda idea 3: Establish the Tukwata Lusatian idea 2: Sale of Land Malagasy idea 7: Permanent Taxation System Maravi idea 6: Chimanga Ndi Moyo Mayan idea 5: Kuchkabal Meath idea 5: The Cess Medri Bahri idea 4: Strengthen Central Rule Mindanao idea 2: Unite the Datus Montenegrin idea 6: Tax Reform Mughal idea 5: Zabt System Muiscan idea 5: Emeralds Barter Muscovite idea 1: Gatherers of Tribute Mutapan idea 5: Elected Administrators Nanbu idea 5: Centralization Reform Nizhny Novgorod idea 3: Issue Land Reforms Norman idea 3: The Channel Islands Orissan idea 3: Parikshas Ormond idea 3: The Wool Earl Ottoman idea 5: The Law code of Suleiman Persian idea 7: Increase the Crown Lands Qara Qoyunlu 7: Irrigation and Public Works Ragusan idea 7: Palace of the Rector Roman idea 6: Imperial Bureaucracy Romanian idea 7: Phanariote Taxes Saluzzo idea 7: The Marquis Mint Sami idea 2: Protection of Reindeer Herds Satake idea 2: Dual Administration Saxon idea 6: The Principal Line Scottish idea 5: Tighten up Royal Revenue Sinhalese idea 1: Gabadagam South Indian idea 2: Water Tanks and Canals Sulawesi idea 4: Unification of Sulawesi Telugu idea 3: Kakatiya Legacy Theodorian idea 6: Turms Toki idea 5: Peculation of Estates Transylvanian idea 4: Decree of Torda Tripuran idea 2: Adaptive Administration Vermont idea 4: Cheese Wheels Westphalian idea 5: Tax Reforms Wurzburgian idea 5: Cassation of Monasteries Yarkandi idea 2: Altishahr Yi idea 4: Yi Solar Calendar Zambezi idea 7: Loyal Representatives	Creek ambition Caucasian ambition French ducal ambition Frisian ambition Lorraine ambition National ambition Rothenburg ambition Sardinian ambition Savoyard ambition Shimazu ambition Silesian ambition	Aristocratic-Economic: The Court of Wards and Liveries Administrative-Plutocratic: The Land Inheritance Act Humanist-Maritime: The Citrus Statute Plutocratic-Economic: Formalized Scales, Weights and Measures
+5%	—	National idea 2: Tax Reform	—	—

Various event, decision and mission rewards may influence either local or national tax efficiency.

National tax income

National tax income (‘yearly tax income’) is a special tax income that is not tied to individual provinces. It is added last to your tax income after tax efficiency is applied, so it isn't affected even by national modifiers.

	Conditions
+12.0	Base for every nation
+10.0	with Mughal Diwan government reform and assimilated East Bantu culture group
−6.0	Subject nation
+3.0	Free city
+2.0	the emperor of the Holy Roman Empire per free city
+0.5	the emperor of the HRE with ‘Enact Gemeiner Pfennig’ imperial reform for every prince
+0.5	Electors of the HRE with ‘Geteilte Macht’ imperial reform for every prince