Note: the Previous Tax system is no longer used.
The flow of tax collection within a region is shown in the flowchart to the right. The basics are:
- Peasants pay their taxes as determined by the tax rate
- Guildhouses and temples pay taxes (guildhouses at half rate, temples at quarter rate)
- Expenses such as buildings and militia payments are deducted from this total
This results in the tax gold available for collection.
The tax collection is done by the knights of the region, each within his own estate. The lord collects collects from any vacant estates and unassigned, wild lands. Collection in vacant estates and wild lands is at reduced efficiency, with a loss of about 50% of the tax income.
But the knights, lords and dukes all not being the actual owners of the land but only holding them in fief for the next one up the hierarchy, they all have to give a share of their income to their betters. Every level of the hierarchy defines the share the levels below contribute up:
- The king decides the "kings share" - the % of income the dukes have to send to him
- The dukes decide the "dukes shares" - the % of income the lords have to send to them
- The lords decide the "lords shares" - the % of income the knights have to send to them
For better coordination, the tax rates are set per-region by the regional lords, while the day of the tax collection is determined by the realm banker.
The following taxes were collected in Nid Tek. The tax rate for this collection was 13 % and the lords share was 10 %, and the duke's share at 50%.
Regional income and expenses Peasants Taxes 300 gold Taxes from Guildhouses + 1 gold Buildings Upkeep - 8 gold Collectable Tax Gold 293 gold
Estate of Size Peasants Tax Collected Knight Share Lord Share Ramiel 38 % 3306 111 gold 111 gold Zena 22 % 1914 64 gold 57 gold 7 gold Tobel 22 % 1914 64 gold 57 gold 7 gold Franz 16 % 1392 46 gold 41 gold 5 gold Wild Lands 2 % 174 2 gold 2 gold Region Totals 287 gold 155 gold 132 gold
Lord and Duke Shares Lord Share 132 gold Dukes Share - 66 gold Lords Tax Income 66 gold
In addition to the rulers share, realm-wide income from other sources, such as fines, will also be handed over to the ruler.
If the realm does not have a ruler at the day of the tax collection, the banker will receive the ruler share. Should the realm also not have a banker, a trustworthy minor noble will hold the share in escrow and promptly disappear, probably spending it all on whores and wine in a far-away place (aka, it will vanish).
The tax income formula is: ( W ) * ( T / 100 ) * ( P / 100 ) * ( E / 100 )
W = Daily generated wealth.
T = Region tax rate.
P = Region production.
E = Estate efficiency.