Tax

For War Taxes, see war taxes.

Provincial base tax in 1444.

Taxation is one of the three primary sources of monthly income with production and trade. Each province has a base tax (and eventually an additional tax income) and a tax income efficiency. The yearly province tax amount is simply (base tax + local tax) * (tax efficiency) further modify by local autonomy. 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%. Local autonomy has no effect on tax income in provinces controlled by the Dhimmi and Clergy.

Base tax and local tax income

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 with the Common Sense DLC 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

The local tax income is a flat amount added to the base tax. Currently, the Longhouse native building (+1 tax income) is the only source of local tax income.

Tax income efficiency

Tax income 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.

Additive modifiers

	Additive Conditions
+75%	Core province
+60%	Cathedral building, replace Temple.
+50%	Irrigation native building Held by 40-59 Loyal Dhimmi Estate
+40%	Temple building
+33%	Held by 60-100 Loyal Dhimmi Estate
+25%	City
+10%	Seat in Parliament Held by 60-100 Loyal Clergy Estate
+2%	Colony level (for 100 ab., max of 20% which becomes 25% as a city)
−10%	Religious intolerance (for each negative point)
−15%	Non-accepted culture in cultural group
−23%	Non-accepted culture for non-tribal Republic
−25%	Looted (at 100%)
−33%	Non-accepted culture
−50%	Occupation Scorched earth Resources depleted by migrants Trade company
−75%	Blockade

Multiplicative modifiers

	Multiplicative Conditions
0%	Local autonomy (at 100%) in: Clergy Estate Provinces Dhimmi Estate Provinces
−100%	Local autonomy (at 100%)

National modifiers

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

	Conditions
+50%	Revanchism (at 100%)
+25%	Native advancement ‘Clan Societies’ Devotion (at 100%)
+20%	Muslim with mysticism (at -100%) Loyal Clergy estate (scaling by influence)
+10%	Crusade Ambrosian republic Treasurer Protestant Hindu with Surya as deity Norse with Freya as deity Tengri with Mahayana Syncretic Faiths Increase Taxes issues Ruler with ‘Midas Touched’ personality
+5%	Stability (for positive point) Administrative monarchy Iqta Oligarchic republic
−5%	Traders faction for Merchant republic
−10%	Disloyal Clergy estate (scaling by influence)
−25%	during the Aristocratic Coup Disaster Devotion (at 0%)

Ideas and policies:

	Traditions	Ideas	Bonuses	Policies
+20%	—	Papal idea 2: Papal Investiture and Tithes	—	—
+15%	Granadan 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	—	—
+10%	Ayyubid traditions Bremish traditions Burmese traditions Chiba traditions Chimu traditions Chosokabe tradition Clevian traditions Finnish traditions Garjati traditions Guarani traditions Hamburger traditions Hessian traditions Kangra traditions Khmer traditions K'iche traditions Laotian traditions Leonese traditions Nubian traditions Otomo traditions Palatine traditions Tirhuti traditions Utrecht traditions	Economic idea 1: Bureaucracy 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 Bengali idea 6: Opium Fields of Bengal Bengal Sultanate idea 6: Begin the Minting of Rupees Beninese idea 3: Appointment of the Onotueyevbo Brazilian idea 1: Governorate General 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 Danish idea 3: Found the Rentekammer Danziger idea 7: Lutheran Change Divine idea 7: Render unto Caesar Galician idea 1: The Way of St. James French idea 3: Estates General Genoese idea 5: Overhaul the Bureaucracy Gond idea 7: Formalize Relations with the Chiefs 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 Kutai idea 6: Consolidation of Kutai Lan Na idea 3: Waters of the Naga Lithuanian idea 3: Magdeburg Laws Lunda idea 3: Establish the Tukwata 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 Ming idea 6: Bring in the Head Tax 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 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 Prussian idea 1: Found the Kammergericht Qara Qoyunlu 7: Irrigation and Public Works Ragusan idea 7: Palace of the Rector Roman idea 6: Imperial Bureaucracy Romanian idea 7: Phanariote Taxes 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 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 Savoyard ambition Shimazu ambition Silesian ambition	Aristocratic-Economic: The Court of Wards and Liveries Administrative-Plutocratic: The Land Inheritance Act Diplomatic-Economic: The Dissolution Act Plutocratic-Economic: Formalized Scales, Weights and Measures
+5%	—	National idea 2: Tax Reform	—	—

Various events, decisions and mission rewards may influence either local or national tax efficiency.

National tax income

National 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.

Unlike every other income it is usually expressed as a yearly value in events, so if an event grants a national tax income the actual monthly income is determined by dividing the given value by twelve.

	Conditions
+20 +1.66 monthly	HRE emperor after Enact Gemeiner Pfennig reform
+12 +1 monthly	Base for every nation
−6 −0.5 monthly	Subject nation
+3 +0.25 monthly	Free city
+2 +0.16 monthly	Bonus per Free city for the HRE emperor

Several events, such as a successful hunt for the seven cities, can grant a national tax income.

Economy

Province mechanics