Answer:
The jizya in the Islamic empire was a per capita tax which was established every year by Islamic states on some non-Muslim subjects.
Step-by-step explanation:
This kind of tax was established because there were some Muslim lands under the control of Islamic laws as a way to remember that Muslims were in a lower status.
The Muslim citizens consider that the jizya was a way to defend their country. That's the reason why non-muslims who live in a Muslim state and at the same time are protected by the state, must pay this tax as they are not required for defending the country.
Nowadays, this tax is not applicable anymore but it is a way to keep the traditions.