Islamic Taxation in India

Sultanate Land Taxes | Kharaj, Ushr, and Muktai

Kharaj, Ushr, and Muktai were the primary land product taxes in the Sultanate period. Khums was a tax on war booty.

Primary Reference: Satish Chandra, History of Medieval India

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Which of the following indicates taxes levied on the land product?
i. Kharaj
ii. Khums
iii. Ushr
iv. Muktai
Select your answer from the following codes.

[40th B.P.S.C. Prelims 1995]

Detailed Solution & Historical Context

Concept


The Sultanate fiscal system classified taxes based on their source. Land revenue was the most critical revenue stream, with different terms applied depending on the ownership or administrative level.

Authentic Source Evidence


Kharaj was the standard land tax (often 50% for non-Muslims), and Ushr was a smaller land tax (1/10th) levied on lands held by Muslims. Muktai (or Muqtai) was land tax collected by provincial governors. Khums, however, was a tax on war booty (20% to the state), not land.

Analytical Breakdown


  • Logic 1: i, iii, and iv are correct as they all refer to agricultural revenue.

  • Logic 2: Option ii (Khums) is incorrect because it relates to 'ghanima' (loot from war), where the Sultan took 1/5th and the soldiers kept 4/5ths.
  • Conceptual Deep Dive & Logic

    "What was the difference between Kharaj and Ushr?"

    Kharaj was a high agricultural tax (1/3rd to 1/2) paid by non-Muslims, while Ushr was a lighter tithe (1/10th) paid by Muslim landowners.

    Examiner's Mindset & Pro-Tip

    "The land tax system was the primary mechanism through which the Sultanate integrated into the existing rural Indian social hierarchy."

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