The jizya tax, in Islamic sharia law, is a yearly per capita tax levied on non-Muslims in exchange for protection. Adult, free males were obliged to pay the tax, while women, children, elders, the handicapped, the ill/insane, the poor, monks/hermits, slaves, and temporary residents were exempt from the tax. Non-Muslims who chose to serve in the army of the Islamic state (or those who could not afford to pay the tax) were also exempted. During the 20th century, the jizya tax vanished, but the Tehrik-i-Taliban Pakistan and Islamic State Islamist groups levied taxes on non-Muslims living in the areas that they occupied. Today, most Muslims believe that the jizya tax is inappropriate for nation-states and democracies, another reason for its lack of implementation.
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