In the Monopoly board game, what are the two tax spaces called?

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The two tax spaces in the Monopoly board game are Income Tax and Luxury Tax. Both are payment spaces placed on the board rather than properties that players can buy.

Income Tax appears between the first railroad and the first orange property group. Luxury Tax appears later on the track, between the two dark-blue properties and the Boardwalk-side corner. Their positions are fixed in the classic layout.

The tax spaces are often confused with one another because both require payment to the bank. They are also distinct from rent, which is paid to a property owner, and from Community Chest or Chance instructions, which may impose separate charges. Edition-specific boards can change names or amounts, but the classic English board uses these two titles.

Source: Wikipedia · fact-checked Sept. 2026

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