Taxes in the Bible

• Everyone counted in the census paid half a shekelExod 30:11–16, Exod 38:26
  The verses

  Exod 30:11–16Then the LORD said to Moses, “When you take a census of the Israelites to number them, each man must pay the LORD a ransom for his life when he is counted. Then no plague will come upon them when they are numbered. Everyone who crosses over to those counted must pay a half shekel, according to the sanctuary shekel, which weighs twenty gerahs. This half shekel is an offering to the LORD. Everyone twenty years of age or older who crosses over must give this offering to the LORD. In making the offering to the LORD to atone for your lives, the rich shall not give more than a half shekel, nor shall the poor give less. Take the atonement money from the Israelites and use it for the service of the Tent of Meeting. It will serve as a memorial for the Israelites before the LORD to make atonement for your lives.”

  Exod 38:26a beka per person, that is, half a shekel, according to the sanctuary shekel, from everyone twenty years of age or older who had crossed over to be numbered, a total of 603,550 men.
• A third of a shekel yearly for the house of GodNeh 10:32
  The verses

  Neh 10:32We also place ourselves under the obligation to contribute a third of a shekel yearly for the service of the house of our God:
• Joseph: a fifth of Egypt’s harvest goes to PharaohGen 41:34, Gen 47:24
  The verses

  Gen 41:34Let Pharaoh take action and appoint commissioners over the land to take a fifth of the harvest of Egypt during the seven years of abundance.

  Gen 47:24At harvest time, you are to give a fifth of it to Pharaoh, and four-fifths will be yours as seed for the field and food for yourselves and your households and children.”
• Only the Egyptian priests’ land does not belong to PharaohGen 47:26
  The verses

  Gen 47:26So Joseph established a law that a fifth of the produce belongs to Pharaoh, and it is in effect in the land of Egypt to this day. Only the priests’ land does not belong to Pharaoh.
• A Persian king exempts priests and temple servants from taxEzra 7:24
  The verses

  Ezra 7:24And be advised that you have no authority to impose tribute, duty, or toll on any of the priests, Levites, singers, doorkeepers, temple servants, or other servants of this house of God.
• The family of Goliath’s slayer will be exempt from taxes1 Sam 17:25
  The verses

  1 Sam 17:25Now the men of Israel had been saying, “Do you see this man who keeps coming out to defy Israel? To the man who kills him the king will give great riches. And he will give him his daughter in marriage and exempt his father’s house from taxation in Israel.”
• A tax holiday for Esther’s banquetEsth 2:18
  The verses

  Esth 2:18Then the king held a great banquet, Esther’s banquet, for all his officials and servants. He proclaimed a tax holiday in the provinces and gave gifts worthy of the king’s bounty.
• Xerxes imposes tribute to the farthest shoresEsth 10:1
  The verses

  Esth 10:1Now King Xerxes imposed tribute throughout the land, even to its farthest shores.

Kings and taxes

• Solomon’s twelve governors each supply the court for a month1 Kgs 4:7
  The verses

  1 Kgs 4:7Solomon had twelve governors over all Israel to provide food for the king and his household. Each one would arrange provisions for one month of the year,
• Solomon’s provisions for a single day1 Kgs 4:22–23
  The verses

  1 Kgs 4:22–23Solomon’s provisions for a single day were thirty cors of fine flour, sixty cors of meal, ten fat oxen, twenty range oxen, and a hundred sheep, as well as deer, gazelles, roebucks, and fattened poultry.
• Forced labor for Solomon’s buildings1 Kgs 9:15
  The verses

  1 Kgs 9:15This is the account of the forced labor that King Solomon imposed to build the house of the LORD, his own palace, the supporting terraces, and the wall of Jerusalem, as well as Hazor, Megiddo, and Gezer.
• Adoram was in charge of the forced labor2 Sam 20:24, 1 Kgs 4:6
  The verses

  2 Sam 20:24Adoram was in charge of the forced labor; Jehoshaphat son of Ahilud was the recorder;

  1 Kgs 4:6Ahishar was in charge of the palace; and Adoniram son of Abda was in charge of the forced labor.
• Israel asks Rehoboam to lighten the heavy yoke1 Kgs 12:4
  The verses

  1 Kgs 12:4“Your father put a heavy yoke on us. But now you should lighten the burden of your father’s service and the heavy yoke he put on us, and we will serve you.”
• Israel stones Adoram to death; Rehoboam flees1 Kgs 12:18
  The verses

  1 Kgs 12:18Then King Rehoboam sent out Adoram, who was in charge of the forced labor, but all Israel stoned him to death. And King Rehoboam mounted his chariot in haste and escaped to Jerusalem.
• Menahem gives Pul a thousand talents of silver2 Kgs 15:19–20
  The verses

  2 Kgs 15:19–20Then Pul king of Assyria invaded the land, and Menahem gave Pul a thousand talents of silver in order to gain his support and strengthen his own grip on the kingdom. Menahem exacted this money from each of the wealthy men of Israel—fifty shekels of silver from each man—to give to the king of Assyria. So the king of Assyria withdrew and did not remain in the land.
• Jehoiakim taxes the land to pay Pharaoh Neco2 Kgs 23:35
  The verses

  2 Kgs 23:35So Jehoiakim paid the silver and gold to Pharaoh Neco, but to meet Pharaoh’s demand he taxed the land and exacted the silver and the gold from the people, each according to his wealth.
• Enemies warn the king: Jerusalem will stop paying tributeEzra 4:13, Ezra 4:20
  The verses

  Ezra 4:13Let it now be known to the king that if that city is rebuilt and its walls are restored, they will not pay tribute, duty, or toll, and the royal treasury will suffer.

  Ezra 4:20And mighty kings have ruled over Jerusalem and exercised authority over the whole region west of the Euphrates; and tribute, duty, and toll were paid to them.
• People borrow money to pay the king’s tax on their fieldsNeh 5:4
  The verses

  Neh 5:4Still others were saying, “We have borrowed money to pay the king’s tax on our fields and vineyards.
• A tax of grain taken from the poorAmos 5:11
  The verses

  Amos 5:11Therefore, because you trample on the poor and exact from him a tax of grain, you will never live in the stone houses you have built; you will never drink the wine from the lush vineyards you have planted.

In the Gospels

• Caesar Augustus orders a census of the whole empireLuke 2:1–3
  The verses

  Luke 2:1–3Now in those days a decree went out from Caesar Augustus that a census should be taken of the whole empire. This was the first census to take place while Quirinius was governor of Syria. And everyone went to his own town to register.
• The temple tax: a coin in a fish’s mouthMatt 17:24–27
  The verses

  Matt 17:24–27After they had arrived in Capernaum, the collectors of the two-drachma tax came to Peter and asked, “Does your Teacher pay the two drachmas?” “Yes,” he answered. When Peter entered the house, Jesus preempted him. “What do you think, Simon?” He asked. “From whom do the kings of the earth collect customs and taxes: from their own sons, or from others?” “From others,” Peter answered. “Then the sons are exempt,” Jesus declared. “But so that we may not offend them, go to the sea, cast a hook, and take the first fish you catch. When you open its mouth, you will find a four-drachma coin. Take it and give it to them for My tax and yours.”
• “Is it lawful to pay taxes to Caesar or not?”Matt 22:17–21
  The verses

  Matt 22:17–21So tell us what You think: Is it lawful to pay taxes to Caesar or not?” But Jesus knew their evil intent and said, “You hypocrites, why are you testing Me? Show Me the coin used for the tax.” And they brought Him a denarius. “Whose image is this,” He asked, “and whose inscription?” “Caesar’s,” they answered. So Jesus told them, “Give to Caesar what is Caesar’s, and to God what is God’s.”
• John to tax collectors: “Collect no more than you are authorized”Luke 3:12–13
  The verses

  Luke 3:12–13Even tax collectors came to be baptized. “Teacher,” they asked, “what should we do?” “Collect no more than you are authorized,” he answered.
• Levi is called from the tax boothMark 2:14, Luke 5:27
  The verses

  Mark 2:14As He was walking along, He saw Levi son of Alphaeus sitting at the tax booth. “Follow Me,” He told him, and Levi got up and followed Him.

  Luke 5:27After this, Jesus went out and saw a tax collector named Levi sitting at the tax booth. “Follow Me,” He told him,
• Jesus dines with tax collectors, and Pharisees objectMatt 9:10–11, Matt 11:19
  The verses

  Matt 9:10–11Later, as Jesus was dining at Matthew’s house, many tax collectors and sinners came and ate with Him and His disciples. When the Pharisees saw this, they asked His disciples, “Why does your Teacher eat with tax collectors and sinners?”

  Matt 11:19The Son of Man came eating and drinking, and they say, ‘Look at this glutton and drunkard, a friend of tax collectors and sinners!’ But wisdom is vindicated by her actions.”
• Parable: a Pharisee and a tax collector at the templeLuke 18:10–13
  The verses

  Luke 18:10–13“Two men went up to the temple to pray. One was a Pharisee and the other a tax collector. The Pharisee stood by himself and prayed, ‘God, I thank You that I am not like the other men—swindlers, evildoers, adulterers—or even like this tax collector. I fast twice a week and pay tithes of all that I acquire.’ But the tax collector stood at a distance, unwilling even to lift up his eyes to heaven. Instead, he beat his breast and said, ‘God, have mercy on me, a sinner!’
• Zacchaeus, a chief tax collector, will repay fourfoldLuke 19:2, Luke 19:8
  The verses

  Luke 19:2And there was a man named Zacchaeus, a chief tax collector, who was very wealthy.

  Luke 19:8But Zacchaeus stood up and said to the Lord, “Look, Lord, half of my possessions I give to the poor, and if I have cheated anyone, I will repay it fourfold.”
• Paul: pay taxes to whom taxes are dueRom 13:6–7
  The verses

  Rom 13:6–7This is also why you pay taxes. For the authorities are God’s servants, who devote themselves to their work. Pay everyone what you owe him: taxes to whom taxes are due, revenue to whom revenue is due, respect to whom respect is due, honor to whom honor is due.