Jizya is the tax that is levied against all non-Muslims living in an Islamic country. From Wikipedia, Jizya. Of course this is the politically correct definition.
Also, The Jizya Tax;
This illustrates that essentially, in an Islamic State, the non-Muslims are in a worse situation than prisoners out on parole, since they are still being punished - they are not considered 'good, law-abiding citizens' however exemplary their conduct, but rather criminals given day-leave. Their crime is their faith. Moreover, their crime is capital in nature - they deserve death. This demonstrates the unique character of the Jizyah tax - unlike Western taxes, payment does not grant equality and liberty to the payee, but rather merely permission for another tax period to live; failure to pay it results in death. Again, it is rather analogous to a convict on parole regularly visiting the police station or parole officer to register. This is different from the case of someone in the West who refuses to pay his tax for whatever reason; he is punished, though it must be stated not by execution, for breaking the law. The reverse is true with the Jizyah - the tax itself is punishment, and the payee lives in the permanent condition of being punished for his faith until he converts. Essentially, non-Muslims live under a permanent death-threat. [Read the original for footnoting - ed.]Also, Jizya;
Fight those who believe not in Allah and the Last Day and do not forbid what Allah and his messenger have forbidden - such men as practice not the religion of truth, being of those who have been given the book - until they pay the tribute out of hand and have been humbled (humiliated). Surah al-Baqara 9:29The idea that jizya is fair is often heard from Muslims. Some will even tell you that jizya is sometimes less than zakat, the alms tax that Muslims pay. This is a lie.
IslamOnline: jizya is "fair"
I have often encountered, in person and on radio shows, Muslims who claim that the jizya, the special tax required of non-Muslim dhimmis under Islamic law, was actually less than zakat, the Muslim obligation of charitable giving. This is patently absurd on the face of it, of course, since innumerable respected historians (including A.S. Tritton, Maxime Rodinson, and Bat Ye'or) have noted that it was money from the dhimmis, not from Muslims, that financed the early Islamic empires; indeed, Muslims paid nothing at all into the state treasury in the days when there were large populations (i.e., in Egypt and Syria) of conquered dhimmi Christians. Rodinson even points out in his biography of Muhammad that at certain times conversions to Islam were forbidden, as they were destroying the tax base! If the jizya had really been less than zakat, human nature being what it is, we would have seen large-scale conversions of Muslims to Christianity in the great Islamic empires -- but of course we don't, because who would want to exchange the position of the dominator for that of the dominated? [read the whole thing - ed.]So there you have it. Jizya. Just another example of Islam's tolerance and fairness.