Taxation

Variant Rules

Even a moderately successful adventurer commands wealth and personal power beyond the means of most normal people. While the common folk adore their heroes, the authorities take a more pragmatic view: how can they and their jurisdictions financially benefit? As PCs advance in stature, they gain the notice of collectors — civil leaders, guild masters, religious authorities — who seek a share of their rewards in the form of taxes, dues, tithes, tariffs, or requests for "charitable donations."

These collectors see their attention as the PCs' due for providing safe haven between quests and, at least in theory, protecting them from robbers and swindlers. This section also gives advice on using service in place of taxation as an adventure hook.

Optional Rule. Taxation is a campaign pressure valve and adventure hook generator, not a gold sink. Use it to create story and relationships — not to punish PCs for accumulating wealth.
When and How Much to Tax

Paying taxes should happen between adventures — when PCs enter a new city or return to their base of operations. A good rule:

  • Tax the party once per character level.
  • Amount: roughly one encounter's total treasure value at the party's APL (see Encounter Design for treasure-per-encounter by APL).
  • The GM can split this into multiple smaller fees or tariffs across the level.

Example: A party of 3rd-level PCs on the Medium track should be taxed about 800 gp per level. If the party's wealth exceeds WBL and they are indiscreet about it, authorities notice and actively work to recover more. Shower PCs with flattery and promises of future favors so the tax feels like recognition, not punishment.

Types of Taxes

Though many taxes come as financial transactions, some collectors accept material goods, favors, or services in place of coin.

Direct Taxation

A share of all proceeds — coinage fees for converting foreign currency, duties on treasure enforced by customs inspectors, or tithes paid by religious characters. Straightforward to implement, but clever PCs can avoid them by concealing wealth with illusion or extradimensional storage. Bragging about evasion, however, can invite divination-based inspections or magical interrogation.

Monetary Favors

When a collector needs funds, adventurers are a ready and often untapped source. Experienced adventurers routinely carry gold that could equip an army or feed a town. Canny collectors save these requests for dire circumstances and appeal to the PCs' compassion, patriotism, or sense of duty. It's not technically tax evasion to decline — but collectors have long memories.

Service

In feudal systems, subjects swear fealty in exchange for protection — when called, a PC must report to duty, offer a suitable substitute, or refuse and risk imprisonment. Churches expect service from congregants; guilds from members. Willing service may earn a favor in return. If the service suits adventurers (clearing sewers, hunting bounties), reward them less than normal treasure — they should not earn more performing a service than they would have paid to avoid it.

Types of Service

PCs are more useful for the deeds they can accomplish than for any material wealth they possess. Even low-level adventurers have talents far in excess of the typical populace.

Though not always the most discreet of hired killers, adventurers can be effective. Assassination requires catching a well-protected enemy in a vulnerable moment and eliminating him without evidence. Even in failure, PCs offer one final asset: deniability. If caught, the collector can claim ignorance — leaving the PCs to face justice on their own.

PCs — particularly charismatic ones — get invited (often just a euphemism for demanded) to attend social functions to impress the collector's guests. Minor fame means joining the crowd at a grand ball; storied adventurers attend feasts and parades alongside the collector, elevating her status and subtly deterring rivals. These events also give other collectors the opportunity to approach the PCs — ideally after wining and dining has left them in a relaxed and unguarded mood.

Espionage missions are typically assigned to appropriate PCs — bards, enchanters, or rogues. As with assassination, collectors use PCs as spies for deniability. Requests may be tied to a region the PCs already plan to visit, or may require them to arrange travel to suit the request.

A PC with an item creation feat may be called on to use her talents as a personal favor or for the common good — enhancing the city guard's weapons, providing cure light wounds potions for a temple. The cost of materials may be borne by the PC, paid by the collector, or split between them.

Low-level PCs may be called for rank-and-file duty. More capable adventurers are pressed into service as elite commandos sent against an enemy's most dangerous troops and monsters. PCs with appropriate expertise may be asked to train others — a tedious but valuable service that can be accomplished during downtime.

Few things suit adventurers better than being sent to kill menacing creatures. Unfortunately, collectors often lack judgment about what lies within a party's grasp. Novice adventurers won't be sent after dragons — but great heroes might be dispatched to kill a "demon pig" that turns out to be a mere dire boar, or mid-level PCs sent to handle a "wandering giant" that turns out to be a storm giant or titan. Fleeing such conflicts may have lasting repercussions.

Even middling spellcasters have impressive magic at their disposal. Between adventures, these talents often sit untapped. Collectors may request a few hours of public spellcasting per month — constructing fortifications, lighting the city, tending the sick, entertaining guests with illusions — or greater favors like contacting the dead, divining the gods' will, or weaving defensive wards. Non-spellcaster collectors tend to greatly underestimate the material costs of powerful spells and base their terms on false assumptions.

Collectors may ask for almost anything within — or just beyond — the PCs' abilities: finding a stolen soul, looting a newly discovered dungeon and sharing the proceeds, intervening in a dispute between great wizards, or delivering tribute to a dragon. These services frequently serve as hooks for full adventures.

Compliance

Forcing taxes on adventurers carries risk for the collector. The consequences of non-payment scale with the PCs' level — and at high levels, arrest is simply not a realistic option.

Low-Level PCs

Tax evaders face arrest, heavy fines, and possible imprisonment if caught. A suitable service may be offered in lieu of punishment — turning the non-payment into an adventure hook rather than a dead end.

Mid-Level PCs

Direct arrest becomes impractical — authorities lack the resources to capture and hold capable adventurers. Indirect consequences work better: local businesses refuse to serve them, the thieves' guild is given permission to rob them, city guards ignore their calls for help.

High-Level PCs

High-level PCs outmatch anyone who might attempt to arrest them. The worst consequences of defiance are cheers from other lawbreakers and snubs from nobles who depend on taxation for income. Collectors at this tier rely entirely on social and political leverage — not force.

Dues, Tithes & Guild Obligations

PCs who shirk church dues or guild obligations can expect no assistance while indebted and must pay a considerable surcharge to restore good standing. The right service or favor, however, may convince an institution to forgive the transgression entirely — another natural adventure hook.

OGL 1.0a Notice. Pathfinder-derived Open Game Content on this page is used under the Open Game License v1.0a and Section 15 notice.