Ushur or
ushr (), in Islam, is 10 percent for irrigated lands or 10 percent for non-irrigated lands levy on agriculture produce. Caliph
Umar expanded the scope of ushr to include border trade tax. It literally means a tenth part, and it remained in practice in Islamic ruled territories from Spain and North Africa through India and Southeast Asia through the 18th century. Ushur was applied on traders, at a rate of 10% of the value of the merchandise that was either imported or exported across the border controlled by the Islamic state. It applied to non-Muslim traders as well, who were residents of the Islamic state (dhimmi), as well as to non-Muslim traders who were foreigners and wished to sell their merchandise inside the Islamic state. Ushr and Jizya would grant non-Muslims a privilege in war time, i.e. non-Muslims could not be obliged to join in military activities in the event of a war. By paying taxes, non-Muslims were protected by the Islamic law from any harm (dhimmi- the protected one), as opposed to Muslims who had to pay Zakat as well as were obliged to join in military activities in order to protect Muslims and non-Muslims alike. ==References==