Greetings Greyhawkers. They say in many parts of the prime material plane, nothing is certain but death and taxes. In the World of Greyhawk setting, death is ever present and at times a literal avatar to fight against. But taxes? This too is all the game, there is no avoiding it humble, heroes. Let's take a look:
City of Greyhawk: The Gem of the Flanaess is neutral and wealthy, perhaps supported by a robust system of taxation managed by of course, the dwarven head of the Greyhawk Revenue Service, Glodreddi Bakkanin. Visiting the city, one might be hit with a Ship Tax (3sp to 5gp), a Cargo Tax on imports (up to 1%), a Precious Metal Tax (1%), except for Urnst platinum (.5%). There is also a Freesword Tax (3gp) annually, and a Guild Tax (5sp to 5gp) annually. Glodreddi is always looking for new tax schemes and is also responsible for the People's Constables whose only job is to write citations for crimes so petty they are essentially tax collectors in disguise.
In turn the provincial rulers tax their retainers and subjects. Nobility Taxes on knights (10-50gp and up to 1000gp for a Count) annually. Hearth Taxes are imposed for luxury items like stone fireplaces (3-20gp) per year.
Furyondy rulers collect taxes many other things in this hard time. Harbor Tax on ships (10sp to 4gp) per day, tolls on roads and fivers (1cp to 5sp), Magic Item Tax (2-30gp) per year, Freesword Tax (1gp) per quarter, Foreign Resident Tax (2sp to 20gp) per year, Inheritance Tax (5-30%), Luxury Tax (5-25%) and then there is Tithes on goods produced usually starting at 15% multiplied by each provinces' rate.
Speaking of these rates, The Marklands source book shows each provinces' multiplier for these base Chendl taxes and services. So for example, the Barony of Kalinstren is x1.6 base costs and County of Crystalreach is x1.7 whereas Duchy of the Reach is only x.8 and Gold County is x.75 the base.
Nyrond: So Furyondy isn't the only large kingdom who will tax you to death. Nyrond is just as cash strapped. You can expect to use all the same taxes as Furyondy plus it has novelty ideas like Fencepost Tax (1cp) per per post! There is also a Boot Tax (3sp) annually for every pair of foot wear you own. Not surprisingly tax evasion is rife in the Nyrond.
Great Kingdom: This huge land once stretched across the Flanaess but is now fractured, but still very large and powerful. Here, the populace of Aerdy also face similar taxes outlined above, but here it can be much higher. In addition the Overking has implemented special taxes like a Castle Tax to help build more keeps and castles in the kingdom and a Worship Tax to harass good religions.
Keoland: Not to be left out, the Kingdom of Keoland to the southwest is currently in a less desperate period of time than its peers, if one discounts the Giant Troubles and high seas piracy. A DM can expect this medieval kingdom to excise the same sort of taxes mentioned earlier, but at an average to lower rate depending on your campaign. Interestingly, the king here cannot create new taxes, only the Council of Niole Dra may do this.
That's all for now. You can imagine from the above examples how taxation in the World of Greyhawk can become a facet of concern for players and a reason to find more treasure, or perhaps even a reason to smuggle in their hard earned loot. Wherever the PCs decide to reside, be it Ket, Veluna, Irongate or even the land of Iuz, a tax collector will always be lurking in wait to pay a visit.
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