There were three taxes the Romans extracted from the Jewish people:

1. A ground tax - a man must pay to the government one-tenth of his grain and one-fifth of the oil and wine which he produced.
2. An income tax - one percent of a person's income.
3. A poll tax - every male person from age fourteen to 65 and every female from age twelve to 75 must pay one denarius or one day's wages per year.

The tax mentioned in Matthew 25 is the poll tax – one denarius, one day's wages a year. The Jews resented the tax, not just because we all hate taxes, but because to a few, God was the only king. To pay taxes to an earthly king was to admit the validity of his kingship and thus insult God.