吉茲亞 （阿拉伯语：جزية ，羅馬化 ：jizya ）是一種曾經在伊斯蘭國家 向非穆斯林 人民（齊米 ）實施的人頭稅 ，[ 1]
《古蘭經 》第9章29節說：「當抵抗不信真主和末日，不遵真主及其使者的戒律，不奉真教的人，即曾受天經的人 ，你們要與他們戰鬥，直到他們依照自己的能力，規規矩矩地交納丁稅。」
穆斯林統治者容許繳納了吉茲亞稅的非穆斯林居民繼續信仰其原有宗教，而非穆斯林也不需服兵役及不需繳交適用於穆斯林居民的天課 。
吉茲亞稅的起源歷史是相當複雜的，原因包括：[ 2]
在古代歷史文獻中，「吉茲亞」一詞的含義不盡相同，中世紀史家往往根據自己身處的時代對該詞的定義來詮解。
阿拉伯征服者的徵稅制度並非一成不變，有時會因應時勢而變更。
在印度，伊斯蘭統治者從11世紀開始徵收吉茲亞稅。阿克巴 廢除此稅，但奧朗則布 於1679年恢復向佔人口大多數的印度教徒 徵收此稅。[ 3] [ 2] [ 4]
1997年，埃及 穆斯林兄弟會 領導人穆斯塔法·馬什胡爾 科普特基督徒 群起反對，提議後來被撤回。[ 5]
21世紀興起的伊斯蘭國 在其佔領區向非穆斯林徵收吉茲亞稅，並威脅處死不改信伊斯蘭教又不繳交該稅的非穆斯林。[ 6] 第納爾 的吉茲亞稅（4個第納爾的黃金略多於半盎司 ），中等收入者減半，窮人又再減半。[ 7] 瑞典 多個城市向非穆斯林發出警告，要求他們改信伊斯蘭教或繳交吉茲亞稅，否則就要死。[ 8]
參與敘利亞內戰 的另一主要恐怖組織 努斯拉陣線 也有意圖將來在敘利亞 建立伊斯蘭國家後，向基督徒徵收吉茲亞稅。[ 9]
2014年英國 政府對國內在囚極端穆斯林的潛在威脅展開調查後，發現有極端穆斯林囚犯在監獄內使用欺凌 手段，強迫非穆斯林囚犯向他們繳交吉茲亞稅作為保護費 或改信伊斯蘭教。[ 10]
^ 《大英百科全書》jizya詞條，2011年，從 http://www.britannica.com/EBchecked/topic/304125/jizya （页面存档备份 ，存于互联网档案馆 ） 讀取。
^ 2.0 2.1 Cahen, Cl.; İnalcık, Halil; Hardy, P. "Ḏj̲izya." Encyclopaedia of Islam. Edited by: P. Bearman, Th. Bianquis, C.E. Bosworth, E. van Donzel and W.P. Heinrichs. Brill, 2008. Brill Online.
^ Manas: History and Politics, Aurangzeb . [2011-02-05 ] . （原始内容 存档于2013-01-14）. ^ Sarkar, Jadunath. History of Aurangzeb, Vol 3. Calcutta. 1928: 249–50. ^ The Muslim Brotherhood uncovered . The Guardian. 2011-02-08 [2016-02-06 ] . （原始内容存档 于2021-02-11）. ^ 深度特写：支撑“伊斯兰国”的立国财源 . BBC中文網. 2015-11-24 [2016-02-06 ] . （原始内容存档 于2015-11-27）. ^ Militant Islamist group in Syria orders Christians to pay protection tax . The Telegraph. 2014-02-27 [2016-02-07 ] . （原始内容存档 于2021-01-26）. ^ Swedish police investigate 'ISIS notes' posted through letterboxes . Daily Mail Online. 2015-12-16 [2016-02-06 ] . （原始内容存档 于2020-12-30）. ^ Syria not a launching pad for attacks on west says al-Nusra chief in TV interview . The Guardian. 2015-05-28. He said Christians living under the rule of al-Nusra were living in peace and that in a future state ruled by Islamic law, the financially capable would pay “jizya,” or tax reserved for non-Muslims. ^ Islamist extremists extort 'infidel tax' from fellow prisoners in British prisons . Daily Mail Online. 2015-11-01 [2016-02-06 ] . （原始内容存档 于2021-01-25）.
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