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mukâṭaʿa

Ottoman administrative and financial organization

Quick Summary

The mukāṭaʿa was a key component of Ottoman administrative and financial organization, particularly during the empire's classical period. It involved granting a member of the ruling class a portion of the sultan's revenues, along with the authority to manage and utilize those revenues for state-determined purposes.1

There were three main types of mukāṭaʿa:
* Timars: These were grants given in lieu of salaries for military and administrative positions. The holder could exploit the revenue source for personal profit, and they were responsible for providing soldiers in wartime.1
* Emanets: In this system, the holder, known as an emin, turned all proceeds over to the treasury and received a salary. This was common for urban customs houses and market police, with close central government supervision.1
* Iltizams: This was a tax farming system where the highest bidder (mültazim) collected state taxes and paid fixed installments to the treasury, keeping a portion for themselves. This system was used for land taxes, urban taxes, and the production of certain goods, and it was officially abolished in 1856, though variations persisted.12

These systems were crucial for the functioning of the Ottoman state, enabling revenue collection and the payment of officials and the military.1

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