An Iltizām (Arabic التزام) was a form of tax farm that appeared in the 15th century in the

Ottoman Empire The Ottoman Empire, * ; is an archaic version. The definite article forms and were synonymous * and el, Оθωμανική Αυτοκρατορία, Othōmanikē Avtokratoria, label=none * info page on book at Martin Luther University ...

. The system began under

Mehmed the Conqueror Mehmed II ( ota, محمد ثانى, translit=Meḥmed-i s̱ānī; tr, II. Mehmed, ; 30 March 14323 May 1481), commonly known as Mehmed the Conqueror ( ota, ابو الفتح, Ebū'l-fetḥ, lit=the Father of Conquest, links=no; tr, Fâtih Su ...

and was abolished during the

Tanzimat The Tanzimat (; ota, تنظيمات, translit=Tanzimāt, lit=Reorganization, ''see'' nizām) was a period of reform in the Ottoman Empire that began with the Gülhane Hatt-ı Şerif in 1839 and ended with the First Constitutional Era in 187 ...

reforms in 1856. Iltizams were sold off by the government to wealthy notables, who would then reap up to five times the amount they had paid by taxing the peasants and extracting agricultural production. It was a system that was very profitable and was of great benefit to the Egyptian aristocracy under the Mameluks, and helped create a large and powerful elite. In Egypt, it was abolished by

Muhammad Ali Muhammad Ali (; born Cassius Marcellus Clay Jr.; January 17, 1942 – June 3, 2016) was an American professional boxer and activist. Nicknamed "The Greatest", he is regarded as one of the most significant sports figures of the 20th century, ...

as part of his centralization efforts in the early nineteenth century. The holder of an Iltizām was a ''mültezim'' (ملتزم). Iltizām was typically an annual agreement; malikâne, developed as a replacement for Iltizām, was for life.

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