The rulers of the Mahajanapadas generally collected taxes on crops at the rate of:

According to NCERT, the rulers of the Mahajanapadas collected taxes on crops at the rate of one-sixth of what was produced.

Taxes in the age of the Mahajanapadas (NCERT):

• The Mahajanapadas built huge forts and maintained large armies, so they needed regular resources.
• Instead of depending on occasional gifts (as in earlier times), the rulers began to collect regular taxes.
• Taxes on crops were the most important, as most people were farmers; this tax was called "bhaga" (share), and was usually fixed at one-sixth of the produce.
• Taxes were also collected from craftspersons, in the form of labour; for example, a blacksmith or a weaver might have to work for the king for one day every month.
• Herders were expected to pay taxes in the form of animals and animal produce.
• Taxes were collected on goods bought and sold, through trade.
• Hunters and gatherers had to provide forest produce to the raja.

Changes in agriculture:

NCERT notes two major changes in agriculture at this time:

• The growing use of iron ploughshares, which made it possible to cultivate heavy, clayey soil and increase production.
• People began transplanting paddy (rice), growing saplings first and then planting them in the fields, which led to increased production.

Later tax rates:

• In the Mauryan period, the land tax was generally one-sixth or one-quarter, according to some sources.
• The idea that a king may take one-sixth of the produce ("shadbhaga") is mentioned in the Dharmashastras; the king was therefore sometimes called "shadbhagin".

Why not the other options?

• ✗One-half is too high for this period.
• ✗One-tenth and one-third are not the usual rates mentioned for the Mahajanapadas.