An iltizam () was a form of

tax farm Farming or tax-farming is a technique of financial management in which the management of a variable revenue stream is assigned by contract, legal contract to a third party and the holder of the revenue stream receives fixed periodic rents from t ...

that appeared in the 15th century in the

Ottoman Empire The Ottoman Empire (), also called the Turkish Empire, was an empire, imperial realm that controlled much of Southeast Europe, West Asia, and North Africa from the 14th to early 20th centuries; it also controlled parts of southeastern Centr ...

. The system began under

Mehmed the Conqueror Mehmed II (; , ; 30 March 14323 May 1481), commonly known as Mehmed the Conqueror (; ), was twice the sultan of the Ottoman Empire from August 1444 to September 1446 and then later from February 1451 to May 1481. In Mehmed II's first reign, ...

and was abolished during the

Tanzimat The (, , lit. 'Reorganization') was a period of liberal reforms in the Ottoman Empire that began with the Edict of Gülhane of 1839 and ended with the First Constitutional Era in 1876. Driven by reformist statesmen such as Mustafa Reşid Pash ...

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 Mamluks, 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 social activist. A global cultural icon, widely known by the nickname "The Greatest", he is often regarded as the gr ...

as part of his centralization efforts in the early nineteenth century. After confiscating the iltizam lands of the ulema, Muhammad Ali imposed a tax on their significant (and previously tax-exempt) waqf revenues. The holder of an iltizam was a ''mültezim'' () An iltizam was typically an annual agreement. The malikâne (), developed as a replacement for iltizam, was for life.

References

Further reading