Who can tax?[]
Who is allowed to levy taxes?
National government only[]
Listonian Free State — all taxes are collected by the central government.
Mari'im — all taxes are collected by the central government, with a certain amount then allocated to district and city governments.
North Dignania — All income and sales taxes are collected by the central government in Kasama.
South Dignania — Only the central party has the authority to levy taxes, though none are currently in effect. There are, however, several "unofficial" taxes in place as "user fees" that are buried in the pricing of goods and services. Those fees are remitted to the central party.- Svarthaedir — All taxes are collected by the national government.
National and sub-national governments[]
- Aethelnia — Both the federal government, canton state, and municipalities collect taxes.
- Albion-Merité — The imperial government in Azhincour is collects income taxes while the ethno-state governments of Albion and Merité collect sales taxes and other fees, a portion of which are remitted to the imperial government.
- Caledon — Only the central government can levy income taxes, though municipalities are free to levy sales taxes within their jurisdictions.
- Lendosa — there are four different layers of taxation, being the Confederate government, the governments of the member states, the regional governments, and the district or municipal governments. The actual taxation mechanisms are integrated, however.
- Porto Capital — National, state and municipal governments collect taxes.
- Rovens — National and municipal governments can levy taxes.
- Shaelia — The national government collects the NST (National Sales Tax) and excise taxes; district governments levy property taxes; municipal governments may levy license or operating fees on businesses or owning automobiles, boats, or aircraft.
- St. Samuel — tax is predominately collected by provincial governments, however, a national tax is also paid to the national government.
- Trinia — both the national government and the local-level authorities collect taxes.
- Utania — National, State, City and municipal governments may levy taxes.
- Zartania — The Royal Government collects the Empire's 10% sales tax, while the governments of the constituent dominions (Eastern Zartania and Western Zartania) are authorized to collect income taxes. Municipal, stek or provincial, and colonial governments are allowed to collect assorted and sundry "fees" within their jurisdiction.
Only sub-national governments[]
- Xochimechatl — only the eighteen sub-national jurisdictions collect taxes directly. The minimalist national government is funded in part by the sub-national jurisdictions and in part by religious authorities.
Restrictions on types of taxation[]
Are there any laws, rules, or constitutional provisions which regulate what sort of things (income, land, spending, etc) the government is allowed to place taxes on?
Restrictions exist[]
- Caledon — Taxes may not be levied against property or on the purchase of "life necessities," such as food and water.
- Listonian Free State — the primary tax is a Land Value Tax; other taxes are excise taxes levied on alcohol, tobacco, cannabis and winnings from gambling. The government is specifically prohibited from levying income taxes or consumption taxes.
- Mari'im — the tax system is officially based on consumption, meaning that the government is supposedly restricted to taxes on sales and other transactions.
- Rovens — National governments alone may levy income, consumption and payroll taxes. Municipalities may raise property taxes only.
- Shaelic Commonwealth — the primary tax is the Goods & Services Tax (GST); other taxes are excise taxes levied on alcohol, tobacco, petroleum, and foreign trade goods. The Articles of Union expressly forbid the "excessive taxation" of earned income, and limits any income taxes to a flat-rated ceiling of no more than 5%. The current flat rate is 2.5%. There are no corporate profit or revenue taxes in the nation.
- Utania — Income taxes may only be levied by the national, state and city governments. Financial institution taxes may only be levied by the national government. Municipalities may raise only property taxes.
- Zartania — Taxes may not be levied against foodstuffs. Taxes levied against foreign-owned corporations headquartered in Zartania are significantly reduced, and tariffs and port fees are not assessed against Zartanian-flagged ships, regardless of the company they sail for.
No restrictions exist[]
- Aethelnia — No particular rules governing what may and may not be taxed.
- Albion-Merité — There are no restrictions on what taxes may be levied, including additional taxes based upon ethnicity (the so-called "racism tax" on ethnic Meritéan citizens).
- Lendosa — there are no particular rules governing what may and may not be taxed.
- North Dignania — While there are no legal restrictions upon government taxation, the government has so far restricted itself to taxing income, sales, and property.
- Porto Capital — No particular rules. In theory, the government could tax whatever it wanted.
- St. Samuel — no restrictions.
- South Dignania — While there are no official taxes in South Dignania, the central party is free to assess assorted "fees" against any and all items, goods, services, or persons.
- Svarthaedir — no restrictions.
- Trinia — there are no particular rules governing what may and may not be taxed.
- Xochimechatl — there are no particular rules governing what may and may not be taxed.
Tax exemption for charities[]
Do registered charities receive full or partial exemption from paying any taxes?
Is granted[]
- Aethelnia — registered charities are exempt from paying tax over received donations and money gifts.
- Albion-Merité — Charities headquartered in Albion-Merité are free from taxation.
- Caledon — Charities registered with the royal government pay significantly reduced taxes, and those making documented and certified donations to registered charities are allowed to claim a Charitable Donation Tax Credit.
- Lendosa — registered charities are exempt from tax.
- North Dignania — Charities administered by an arm of the central government are exempt from taxation.
- Porto Capital — Some tax benefits are given.
- Rovens — registered charities are exempt from paying tax over received donations and money gifts.
- Shaelia — As charities are not-for-profit business entities, they are exempt from the NST at the national level; many districts don't levy property taxes on property; municipalities often waive any licensing or operating fees.
- St. Samuel — charities are exempt from paying taxes.
- Svarthaedir — registered charities are exempt from taxation.
- Trinia — registered charities are exempt from tax.
- Utania — registered charities are exempt from tax.
- Xochimechatl — all jurisdictions give tax breaks of some form to groups they deem (under varying definitions) to be charitable in nature.
Is not granted[]
- Listonian Free State — there are no exemptions.
- Mari'im — the few non-governmental charities permitted have no special tax status, although much of what they do would not incur taxation in Mariim anyway.
- South Dignania — As there is no taxation in South Dignania, there are no exemptions for charities or charitable donations.
- Zartania — Charities in the Greater Zartanian Empire are treated no differently than any other corporate entity.
Tax exemption for educational, scientific, and/or medical institutions[]
Do these institutions receive full or partial exemption from paying any taxes?
Is granted[]
- Aethelnia — there are tax benefits for educational, scientific, and medical institutions.
- Lendosa — educational, scientific, and medical institutions either pay no tax or pay reduced tax, depending on whether they are non-profit or commercial in nature.
- Porto Capital — Some tax benefits are given.
- Rovens — some special deductions are available to these types of institutions.
- Shaelia — taxes are levied the same as with any other business entity in the country. Tuition fees are exempt from the NST.
- St. Samuel — educational, scientific and medical organisations are exempt from taxes unless they are privately run and do not have charity status.
- Svarthaedir — Tax deductions are given to educational, scientific and/or medical institutions.
- Trinia — there are tax benefits for educational, scientific, and medical institutions.
- Xochimechatl — in all jurisdictions, there are some form of tax benefits for educational, scientific, and medical institutions.
Is not granted[]
- Listonian Free State — there are no exemptions.
- Mari'im — almost all such organisations are controlled by the state, but those few which are not have no special tax status.
- Utania — generally only bodies registered as charities are exempt from tax.
Tax exemption for religious organisations[]
Do registered charities receive full or partial exemption from paying any taxes?
Is granted[]
- Mari'im — all officially recognised religious organisations pay no tax.
- Rovens — Religious organisations are permitted to register as non-profit organisations to achieve tax-exempt status.
- Shaelia — Religious institutions are considered non-profit businesses. As such, they are exempt from the NST at the national level, often exempt from property taxes as the district level, and license or operating fees are usually waved by municipalities.
- St. Samuel — Religious organisations are exempt from taxes.
- Trinia — all officially recognised religious organisations pay no tax.
- Utania — Religious organisations must register as non-profit organisations and therefore be exempt from tax.
- Xochimechatl — all officially recognised religious organisations pay no tax. The nine nationally recognised denominations have universal recognition by the sub-national jurisdictions, and some jurisdictions chose to extend recognition to other organisations as well.
Is not granted[]
- Aethelnia — Absolutely not!
- Listonian Free State — religious organizations do not receive tax exemption.
- Lendosa — religious organisations do not receive tax exemption.
- Porto Capital — Religious organisations do not get tex exemptions - they charity arms do, however.
- Svarthaedir — Religious organisations do not receive tax exemptions.
Tax exemption for specific individuals[]
Do any particular individuals receive full or partial exemption from paying any taxes?
Is granted[]
- Mari'im — monks are not required to pay taxes, although this is largely a moot point due to the fact that most monks take vows of poverty in any case.
- St. Samuel — military veterans, elderly and disabled are exempt from taxes.
- Utania — Military veterans who have served in conflict zones, such as the Dignanian DMZ, are given special tax status for life which grants some special deductions.
Is not granted[]
- Aethelnia — No individuals are exempt from tax.
- Lendosa — no individuals are exempt from tax.
- Listonian Free State — in theory, only landowners are subject to the Land Value Tax; there are no exemptions for individuals purchasing items subject to excise taxes.
- Porto Capital — No individuals are exempt from taxes.
- Rovens — No individuals are exempt from taxes.
- Shaelia — as there are is no taxation of individual earned income in the country, there is no individual tax exemption.
- Svarthaedir — No individuals are exempt from taxes.
- Trinia — no individuals are exempt from tax.
- Xochimechatl — in theory, no individuals are exempt from tax, although in practice, collecting tax from members of certain armed religious militias is sufficiently difficult that many jurisdictions do not attempt it.