En la ley islámica, la yizia o yizya (en árabe: جزْية; en turco cizye; jizyah en su transcripción inglesa) o capitación es un impuesto per cápita que se impone a los hombres adultos y libres no musulmanes que no estuvieran enfermos, ni fueran mayores ni monjes, conocidos como dhimmis. Desde el punto de vista de los gobernantes musulmanes, la yizia era una prueba material de la aceptación de los no musulmanes de la sujeción/humillación al Estado y sus leyes, a cambio, a los sujetos no musulmanes se les permite practicar su fe, para disfrutar de una medida de autonomía comunal, para tener derecho a la protección del Estado musulmán de la agresión exterior, y para la exención del servicio militar y del impuesto zakat que grava a los ciudadanos musulmanes. En la práctica, a los dhimmíes no les estaba permitido hacer proselitismo religioso, y a veces estaba acompañado de otras exigencias, como el no caminar por el lado derecho de la calle, no montar a caballo, solo en mulas, etc. En Marruecos conllevava el uso de chilabas de color negro, indumentaria impuesta inicialmente por los Almohades, en el siglo XII. La yizia se continuó aplicando en Persia y en muchos países del norte de África hasta el siglo XIX, pero casi desapareció para el siglo XX por la presión ejercida por los países occidentales. En el siglo XXI, es una ley considerada como contraria a la concepción secular contemporánea de los derechos civiles e igualdad ante la ley de los ciudadanos, sobre todo en los países en los que no se aplica la Sharia. La Declaración de los Derechos Humanos en el Islam, firmada en El Cairo en 1990, si bien prohíbe la discriminación en base religiosa, en su artículo 24 y 25 establece que todos los derechos y libertades mencionados previamente se basarán en la Sharia, la cual sí establece la legalidad de la yizia.

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Jizya or jizyah (Arabic: جزية‎‎ ǧizyah IPA: [dʒizja]; Ottoman Turkish: جزيه/cizye) is a per capita yearly tax historically levied by Islamic states on certain non-Muslim subjects—dhimmis—permanently residing in Muslim lands under Islamic law. Muslim jurists required adult, free, sane males among the dhimma community to pay the jizya, while exempting women, children, elders, handicapped, the ill, the insane, monks, hermits, slaves, and musta'mins—non-Muslim foreigners who only temporarily reside in Muslim lands. Dhimmis who chose to join military service were exempted from payment, as were those who could not afford to pay. Jizya is mentioned by the Quran and hadiths (but not the rate or amount). However, scholars largely agree that early Muslim rulers adapted existing systems of taxation and tribute that were established under previous rulers of the conquered lands, such as those of the Byzantine and Sasanian empires. The application of jizya varied in the course of Islamic history. Together with kharāj, a term that was sometimes used interchangeably with jizya, taxes levied on non-Muslim subjects were among the main sources of revenues collected by some Islamic polities. Jizya rate was usually a fixed annual amount depending on the financial capability of the payer. Sources comparing taxes levied on Muslims and jizya differ as to their relative burden depending on time, place, specific taxes under consideration, and other factors. Historically, the Jizya tax has been understood in Islam as a fee for protection provided by the Muslim ruler to non-Muslims, for the exemption from military service for non-Muslims, for the permission to practice a non-Muslim faith with some communal autonomy in a Muslim state, and as material proof of the non-Muslims' submission to the Muslim state and its laws. Jizya has also been understood by some as a symbol of the humiliation of the non-Muslims in a Muslim state for not converting to Islam, while others argue that if it were meant to be a punishment for the dhimmis' unbelief then monks and the clergy wouldn't have been exempted. The jizya tax was historically imposed on Jews, Christians and Zoroastrians in the Arabian peninsula, the Levant, Iraq, North Africa, Caucasus and Spain, and on Hindus on the Indian Subcontinent into the 19th century, but almost vanished during the 20th century. The tax is no longer imposed by nation states in the Islamic world, although there are reported cases of organizations such as the Pakistani Taliban and ISIS attempting to revive the practice. The late Islamic scholar Abul A'la Maududi, of Pakistan, said that Jizya should be re-imposed on non-Muslims in a Muslim nation. However, most Muslims generally reject the dhimma system, which encompasses jizya, as inappropriate for the age of nation-states and democracies.

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