The leader of an empire may enact a tax for all members to pay daily. It is levied against the net income after all other expenses. Ideally the funds go into an empire bank account to be used for all member's benefits. However, they may also go to the leaders personal coffers directly.

An empire's main page you are directed to whenever you click its name, or when you select Empire under Relations for your own, shows you their current tax rate. The Overview page on the Command menu tells you how much empire taxes you have paid yourself, among all other running expenses.