capitation

English Thesaurus

1. a tax levied on the basis of a fixed amount per person (noun.possession)

hypernym	:	revenue enhancement, tax, taxation,
definition	:	charge against a citizen's person or property or activity for the support of government (noun.possession)

hyponym	:	poll tax,
definition	:	a tax of a fixed amount per person and payable as a requirement for the right to vote (noun.possession)