Under Islamic law, jizya or jizyah (Arabic: جزْية; IPA: ʤɪzjæh Ottoman Turkish: cizye; both derived from Pahlavi and ultimately from Aramaic gaziyat ) is a per capita tax levied on a section of an Islamic state's non-Muslim citizens, who meet certain criteria. The tax is/was to be levied on able bodied adult males of military age and affording power, (but with specific exemptions, though these were discarded at various points in history). From the point of view of the Muslim rulers, jizya was a material proof of the non-Muslims' acceptance of subjection to the state and its laws, "just as for the inhabitants it was a concrete continuation of the taxes paid to earlier regimes." In return, non-Muslim citizens were permitted to practice their faith, to enjoy a measure of communal autonomy, to be entitled to Muslim state's protection from outside aggression, to be exempted from military service and taxes levied upon Muslim citizens.
The Arabic term jizya appears in verse Qur'an 9:29, but the Qur'an does not specify jizya as a tax per head. According to Paul Heck, the jizya taxation seems to be a developed form of the Sassanian practice of taxation.