Taxation in the Ottoman Empire
Taxes
Adet-i Ağnam Adet-i deştbani Ashar Avarız Bac-i pazar Bedl-i askeri Cizye Cürm-ü cinayet Damga resmi Gümrük resmi Haraç Ihtisab Ispendje Istira Maktu Mururiye resmi Muskirat resmi Nüzül Otlak resmi Rav akçesi Resm-i arusane Resm-i bennâk Resm-i bostan Resm-i çift Resm-i dönüm Resm-i filori Resm-i ganem Resm-i hınzır Resm-i mücerred Resm-i sicill Rusum-e-eflak Selamet isni Tapu resmi Tekalif-i orfiye Temettu Tuz resmi Zakat
Implementation
Ahidnâme Defter Emin Evkaf-i Hümayun Nezareti Hazine-i Hassa Hazine-i Amire Hane Iltizam Istira Kadı Kanun-i Raya Kanunname Malikâne Merdiban Millet Muafiyet Muhassil Muqata'ah Mütesellim Ottoman Public Debt Administration Regie Company Siyakat Sürsat Tahrir Tanzimat Waqf
v t e

The resm-i arus,^[1] or resm-i arusane, was a feudal bride-tax in the Ottoman Empire. It was typically a fixed fee, a divani tax; it was paid around the time of marriage, to the timar-holder, or even to a tax-farmer in their stead. The tax-collector might record details of individual marriages, although this was not equivalent to the church marriage-registers in contemporary western Europe^[2] and some of the tax records are unclear.^[3]

Resm-i arusane is first recorded in the fifteenth century AD.^[4] Although it was arguably incompatible with the shari'ah law, the resm-i arusane continued to be a small, but significant, source of tax revenue in the Ottoman Empire. For instance, tax records for the village of Sakal Dutan in 1550 show a total 810 akçes of tax revenue, of which 30 akçe were from resm-i arusane.^[5] One 16th-century fatwa specifically stated that the resm-i arusane and the resm-i hinzir (pig tax) were illegal, but these taxes on "forbidden" transactions continued - sometimes under the guise of "gifts".^[6]

Various sources suggest that the fee was paid either by the bride or the husband; rates might vary according to the bride's personal status and religion. One preserved document sets resm-i arusane at double the rate for virgins compared to widows; and Muslim rates paid twice as much as unbelievers.^[7] The kannunname of Rhodos and Cos, in 1650, set resm-i arusane at 30 aspers for widows (regardless of their religion), and 60 aspers for virgins.

A Christian couple who wished to marry in a church would also have to pay nikâh resmi to the metropolitan, and a further fee to the local parish priest; this could be considerably more expensive than the resm-i arusane itself. There would also be a charge for registering the marriage with the government.^[8]