Fiscus Judaicus

The fiscus Iudaicus or fiscus Judaicus (Latin for 'Jewish tax') was a tax imposed on Jews in the Roman Empire after the destruction of Jerusalem and its Temple in AD 70.^[2]

The fiscus Iudaicus replaced the traditional half-shekel Temple tax which had been paid annually by Jews for the maintenance of the Temple in Jerusalem. The new tax redirected those funds to the reconstruction of the Temple of Jupiter Optimus Maximus in Rome, which had been destroyed during the Year of the Four Emperors. The redirection of these funds represented a significant humiliation for the Jewish population of the Empire. The tax continued even after the Capitoline Temple was rebuilt, contributing to Roman finances and also serving as a deterrent against proselytism and conversion to Judaism.^[2]

Under Domitian, the enforcement of the tax became stringent.^[2] Suetonius recounts that the tax was then applied to those who denied their Jewish origin or practiced Jewish customs without identifying as Jewish,^[3] and describes an incident where a 90-year-old man was examined to confirm if he was circumcised. Tax receipts found in Egypt indicate that even children were liable for this tax.^[2] Later, Nerva introduced reforms that eased some of the tax's burdens but did not abolish it entirely.^[2]