Taxes are your most important source of income. Balancing Taxes so that you get the most out of your population while letting them upgrade to higher levels is a crucial part of gameplay. The goal is to bring in enough tax revenue that you can pay for all your civilization's costs such as building maintenance and ships, and possibly even have a surplus to avoid going into Debt.
The amount of money generated in taxes is closely related to your Population's Food, Drink, Lifestyle, Community, Activity, Information, and Participation Needs, the Goods required to fulfill these Needs, the automatic or manual Ascension Rights of your Residents, and your Population size and ratio of different Residence levels.
Taxation is the balancing of your population's satisfaction against how much money they pay you.
The Five Tax LevelsEdit
You can set the level of taxes which the inhabitants of your islands have to pay via the so-called “tax bar”. You can bring up the tax bar by clicking on any House on your island. The tax level is set independently for each island and each population level. Drag and move the visual indicator to set new taxes.
I - EuphoricEdit
This is the farthest left setting and lowest tax. It's the only level that allows houses to upgrade/ascend. A house has to have full occupancy to ascend (eg. 8/8, 15/15 or 25/25 inhabitants).
II - HappyEdit
Inhabitants will move in to fill the max capacity of each home but houses will be unable to ascend. Use this when you have placed new Residences or have partially unoccupied houses and want to fill them, but do not want or need them to upgrade.
III - CalmEdit
This level offers the largest Tax income with no distinct negative effects. Inhabitants will not move in at this setting but they will not yet start moving out either. This is the "get the most bang for your buck" setting and the ideal tax rate to use unless you need houses to ascend or inhabitants to move in.
IV - IrritatedEdit
This should only be used as an emergency tax rate if you need money very quickly. People will pay a high amount of credits to you, but they'll move out at a steady rate until all the houses are nearly empty, although their houses will not downgrade.
V - EnragedEdit
This is the furthest right and highest tax rate at which tenants will move out rapidly. Housing units may also downgrade to the next lower civilization level. This setting should never be used, only forced upon the player when certain minimum Needs are not met (eg. no required Health Food for Eco populations above Eco Employee level). This level of taxes also works as a penalty if you ever experience an uprise in a city; the uprise will cause all taxes to automatically become red with little tax income despite the fact that it should be higher than normal.
Tax density refers to the ratio of required area of housing and tax income. The Lab Assistants domicile have certainly the lowest tax density, while Geniuses have probably the highest.
Tax intensity refers to the ratio between number of inhabitants/houses to the tax income. It is closely related to happiness meter.
The fact that increasing lower population class without ascending any houses will lead to the happiness factor to lower. Along with that your tax income from that population class will be proportionally lowered. Tax intensity is at the highest when the ascension ratios are at their maximum values. Having hundreds of worker barracks will lower your tax income per house, but will still probably rise your total tax income due to the amount of inhabitants.
In a test game 10 tycoon worker houses were built, housing 80 workers, giving total tax income of 79 credits per minute, with average 0,9875c per worker. At 0 ecobalance, and no other influences. With food need satisfied at 100% and Normal tax rate.
Then 335 worker barracks were built, housing 2680 workers, giving total tax income of 1603 credits per minute, with average 0,5981c per worker. At -16 ecobalance, and no other influences. With food need satisfied at 100% and Normal tax rate.
Then 500 worker barracks were built, housing 4000 workers, giving total tax income of 2394 credits per minute, with average 0,5985c per worker. At -32 ecobalance, and no other influences. With food need satisfied at 100% and Normal tax rate.
Then Drink need was satisfied at 100% giving total tax income of 3600 credits per minute, with average 0,9000c per worker. At -32 ecobalance, and no other influences at normal tax rate.
Then the Food supply was cut off and just before happiness meter was increased to irritation, the income was 1242c averaging 0,311 per worker.
Deduction: I think base value for tycoon worker tax is roughly 1c per worker in range of 1-60 workers. In range of >60 workers the base value is 0,9c per worker. The Drink influence is 0,3 per worker meaning that Fish only workers have 0,6c per worker maximum. This indicates that you can build limitless amount of workers and your tax income would always increase provided they have food supply satisfied.
Influence of Needs on TaxEdit
As the number of buildings at a given level increases, requirements for satisfaction can increase. It is actually possible to lower your tax income by creating additional houses at a given level. Precise break-points need more testing to be determined.
In a test game, a moderate Tycoon city was constructed. At some point between 121 and 122 employee houses, fish changed from yellow to red - the employees need more fish and burgers to remain content at around 1825 employees. This did not affect tax income, however. As growth continued, tax income per citizen sharply declined; additional growth actually decreased tax income.
|Employee Houses||Employee Citizens||Euphoric||Happy||Calm|
|122||1830||989 credits||1216 credits||1443 credits|
|124||1860||782 credits||916 credits||1186 credits|
|136||2040||742 credits||871 credits||1056 credits|
These numbers all reflect full fish, full liquor, 0 ecobalance, full information, and no other influences. The decline in tax income is clear.
This data is only for one break point; a similar break point was observed in eco employees, but specific numbers need further testing. Other break points may exist for other goods, further testing is required.
An additional breakpoint seems to occur at 4000 tycoon engineer citizens. At this point, the need for luxury food becomes red, in this case meaning the entire engineer population will pay less taxes for each taxation level, but they won't outright leave. From here on, the more engineer residents built, the less income is received by everyone of that population class. It is therefore advisable, if you intend to create a sprawling city, to limit your engineers at or below 4000 individuals until you acquire a steady supply of luxury food.
It should be noted that the currently known, and most likely, the unknown breakpoints seem to be unaffected by both the total island population, and the total island residences (interestingly, if the 4000 breakpoint is observed, even if you construct enough residences to surpass that breakpoint, it isn't until the population reaches 4000 that the luxury food need becomes red). Knowing this, is it also unlikely that other factors, such as ecobalance, or coverage by needs and disaster prevention buildings, influence breakpoints.
Eco workers provide more tax income than Tycoon workers, while Tycoon industries cost less maintenance to run. Techs provide less tax income than the other two factions. In a game where you have access to all 3 factions, this can be exploited to your advantage. By using Tycoon industry on a second island and a small Tycoon city (solely for the purpose of gaining access to mid-tier Tycoon buildings and units) you can sustain a predominately Eco populace, using Tycoons only for production where they overlap. This includes Tycoon Rotary Excavators so you can save your mines for more rare Iron and Copper, and also Tycoon Basalt Crushers to produce more Building Materials faster and using less space than Eco equivelents. At a cost of just 2 or 3 trade ships, this allows you to reap the benefits of higher Eco taxes while still using the otherwise superior Tycoon industry. It also makes obtaining Oil for Techs far easier.