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A Defter (plural: Defterleri) was a type of tax register in the Ottoman Empire. The information collected could vary, but tahrir defterleri typically included details of villages, dwellings, household heads (adult males and widows), ethnicity/religion (because these could affect tax liabilities/exemptions), and land use. The defter-i hakâni was a land registry, also used for tax purposes.
These records are useful for historians.
Some Ottoman officials responsible for these tax registries were known as defterdars.
- Cosgel (2004). "Ottoman Tax Registers (Tahrir Defterleri)". Historical Methods: A Journal of Quantitative and Interdisciplinary History 37 (2): 87–100. Retrieved 1 November 2011.
- Barnes (1987). An introduction to religious foundations in the Ottoman Empire. Brill. p. 151. ISBN 978-90-04-08652-4.
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