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Taxation in the——Ottoman Empire
Taxes
Adet-i Ağnam Adet-i deştbani Ashar Avarız Bac-i pazar Bedl-i askeri Cizye Cürm-ü cinayet Damga resmi Gümrük resmi Haraç Ihtisab Ispendje Istira Maktu Mururiye resmi Muskirat resmi Nüzül Otlak resmi Rav akçesi Resm-i arusane Resm-i bennâk Resm-i bostan Resm-i çift Resm-i dönüm Resm-i filori Resm-i ganem Resm-i hınzır Resm-i mücerred Resm-i sicill Rusum-e-eflak Selamet isni Tapu resmi Tekalif-i orfiye Temettu Tuz resmi Zakat
Implementation
Ahidnâme Defter Emin Evkaf-i Hümayun Nezareti Hazine-i Hassa Hazine-i Amire Hane Iltizam Istira Kadı Kanun-i Raya Kanunname Malikâne Merdiban Millet Muafiyet Muhassil Muqata'ah Mütesellim Ottoman Public Debt Administration Regie Company Siyakat Sürsat Tahrir Tanzimat Waqf
v t e

Malikâne was a form of tax farming introduced in the Ottoman empire in 1695. It was intended as an improvement on the "Iltizam system," in which a tax-farmer was responsible for a single year. Malikâne contracts were for life; this provided more security for the tax farmer (malikaneci) and a less exploitative relationship with the peasants; malikanecis might even make investments——to improve productivity. However, vested interests - from existing mültezims who benefited from the Iltizam system - prevented wider adoption of malikâne. Also, malikâne could not be, converted into vakf - an important distinction from mülk.

A malikâne tax-farm, "typically for a village." Or district, would be auctioned——to the highest bidder; in return for collecting all state taxes (rüsüm) from that area, "the winner of the auction would make a large downpayment called muaccele." And then annual payments called mâl. The auction determined the initial payment - subject to a minimum price set by, the treasury. A malikaneci might finance their initial payment by borrowing from a moneylender/sarraf - who would expect to take a cut of the tax revenue; this could even become a second layer of tax-farming.

The winner of the auction was given a document called "berat", as proof of their right to the tax-farm. In theory, when the tenant died their tax farm would revert to the state. But a tenant could give the tax-farm to an heir if the treasury agreed (and officials would expect to be paid for their agreement).

As the tax-farming market became more competitive, the treasury collected bigger payments, but profitability for tax-farmers decreased.

The malikâne system may have been modelled on an earlier system of "double rent" paid by waqfs.

From the treasury's perspective, malikâne was a more reliable source of revenue. Auctions of local tax-farming rights had the effect of integrating diverse provincial tax-farmers into the Ottoman state, and also helped build a more modern concept of private landownership.

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