Capitation Tax Law and Legal Definition

Capitation tax is an assessment levied by the government upon a person at a fixed rate regardless of property, business, or other circumstances. Since it is a tax upon the individual, and not upon merchandise, a capitation tax is frequently labeled as a head tax. A poll tax is a capitation tax.

In Texas Banking & Ins. Co. v. State, 42 Tex. 636, 639 (Tex. 1874), the court held that the constitutional rule for capitation taxes is that of individuality, without discrimination in respect to its burden.