What was the name of the Ottoman tax-farming system?

The Ottoman tax-farming system was called iltizam. Under this arrangement, the government auctioned the right to collect taxes from a particular district, revenue source, or economic activity to a private contractor known as a mültezim.

The contractor paid the state an agreed amount in advance or promised a set payment, then collected taxes from the population. Any revenue above that amount became the mültezim’s profit. This gave the Ottoman government immediate income and reduced the administrative burden of collecting taxes directly, but it could also encourage heavy exactions and abuse.

Iltizam emerged in the 15th century, during the reign of Mehmed the Conqueror. In Egypt, wealthy notables and local elites used the system to build considerable influence. The practice was gradually replaced by malikâne, a lifetime tax-farming arrangement developed in the late 17th century, and it was formally abolished during the Tanzimat reforms in 1856.

The other options describe different institutions: jizya was a tax on certain non-Muslim subjects, devshirme was a levy of Christian boys for state service, and timar was a land-revenue assignment.