The taille was a direct land tax on the Frenchpeasantry in ancien régime France (since the nobles refused to pay taxes). The tax was imposed on each household and based on how much land they held. It was determined by the French kings from year to year after the Estates General was suspended in 1484. The taille became a major source of royal income, the most important direct tax of pre-Revolutionary France, and provided for the growing cost of warfare in the fifteenth and sixteenth centuries. The taille was one of the most hated taxes of the ancien régime because nobles and the clergy were exempt from it.
Unlike modern income taxes, the total amount of the taille was first set (after the Estates General was suspended in 1484) by the French king from year to year, and this amount was then apportioned among the various provinces for collection.
The taille became a major source of royal income (roughly half in the 1570s), the most important direct tax of pre-Revolutionary France, and provided for the growing cost of warfare in the 15th and 16th centuries.