The taille was a major French direct land tax that helped fund the monarchy before the French Revolution. It was one of the most important royal taxes in the ancien régime and was assessed mainly on non-exempt commoners.
The levy developed from a medieval military contribution and became a regular royal impost. In much of France, the taille was based on land and property, while some regions used a personal assessment. The clergy and nobility often enjoyed exemptions or special treatment, making the tax system visibly unequal.
The taille should not be confused with the gabelle, a salt tax, or the aides, indirect taxes on goods. Resentment over unequal taxation contributed to the political tensions that culminated in the Revolution of 1789. Revolutionary governments later abolished the old fiscal structure and its privileges.