A hearth tax was a property tax in certain countries during the medieval and early modern period, levied on each hearth, thus by proxy on wealth. It was calculated based on the number of hearths, or fireplaces, within a municipal area and is considered among the first types of progressive tax. Hearth tax was levied in the Byzantine Empire from the 9th century, France and England from the 14th century, and finally in Scotland and Ireland in the 17th century.