A question arises whether a modern Islamic state should collect Jizyah from its non-Muslim citizens or not. Before we answer this question, let us consider the views of Dr. Hamidullah, an eminent scholar of Islam, on this issue. He says :
“In the beginning of Islam, this tax did not exist in the Muslim State, either in Madinah or elsewhere. It was towards the year 9 H., that the Qur’an ordained it. That it was a question of expediency, and not a matter of dogmatic duty in Islam, is sufficiently shown by the following incidents. It is reported (by Ibn Sa’d on the authority of Zuhri) that at the moment of the death of his son, Ibrahim, the Prophet Muhammaed declared : “Had he survived, I would have exempted all the Copts from the Jizyah, as a mark of esteem for Ibrahim’s mother” (who was a Coptic girl). Or again, (cf. Suyuti. Husn al-Muhadarah, ch. Khalij Amir al-Mu’minin), when a non-Muslim Egyptian laid before the Muslim government the project of re-digging the ancient canal from Fustat (Cairo) down to the Red Sea, thus facilitating the maritime transport of the food stuffs of Egypt to Madinah–––the famous Nahr Amir al-Mu’minin–––the caliph ‘Umar rewarded him by exempting him from Jizyah during his whole life. There are jurists who opine that one should also take into consideration the international repercussions affecting Muslim interests, in view of the fact that Islam has penetrated the entire world, and there are millions of Muslims inhabiting countries which are under non-Muslim domination; and the Jizyah, if levied on Christians, Jews, Hindus and others in the Islamic territory would inevitably produce a reaction on Muslims among Christians and other countries”.
According to the Qur’an and also according to the practice of the Prophet and right-guided caliphs, Jizyah was collected from the non-Muslims when they had been defeated in the battlefield or when they had completely submitted to the Muslim rule because of fear of imminent defeat. No modern Muslim state can claim of having conquered its non-Muslim minorities. The non-Muslim minorities in a modern Islamic state have somehow come to live with the Muslims. Therefore, imposition of Jizyah on non-Muslim minorities is not obligatory under Islamic law. Moreover, the yield from Jizyah would be too little in monetary terms, but its repercussions on the Muslim minorities living in non-Muslim lands may be considerable. Instead of Jizyah, it would be more advisable to levy wealth tax on the non-Muslim as well as Muslim citizens of the Islamic state. However, the Muslim citizens should be exempted from wealth tax in respect of those assets on which Zakat has been paid by them.
I am talking about Jizyah, which is the tax that is levied upon non-muslims in Islamic country , which is to make it fair seems muslim contributes zakat for the islamic state while non-muslim too should pay taxes which is Jizyah, which is something like zakat but the value is way smaller than zakat.
Many non-muslim have a misconception that jizyah is enforce as a punishment to non-muslim for not ebing muslim, which is definitely wrong . So I am here to clear this misconception among both muslims and nn-muslim cocnerning this important issue.
You are definitely right sameer, a non-muslim is exempted from paying Jizyah if he joins the army. Jizyah is not collected from children, women, blind people, priests and monks, and all those people who don’t have the ability to launch a warfare.
Response to Alonyoav :
Zakat is paid by every Muslim, male or female, old or minor, sane or insane, provided he possesses wealth at the level of nisab. However, Jizyah is levied only on adult male healthy non-Muslims capable to participate in a war. Women, old men, minors, sick, persons of unsound mind, poor, beggars, priests, etc. are exempted from the payment of Jizyah. Those non-Muslims who join the military service of the Islamic state are also exempted from the payment of Jizyah tax, while the Muslims are not exempt from Zakat even if they discharge the defence duties. Moreover, the rates of Jizyah are much lower as compared to Zakat because the highest rate of Jizyah is 4 Dinar or 48 Dirhams per person per annum, while the amount of Zakat can be substantial depending on the wealth of the tax payer. For instance, a Zimmi with wealth of one million Dinar would pay Jizyah at 4 Dinar only, while a Muslim possessing that much amount shall pay Zakat at 25 thousand Dinar.
2nd response to Alonyoav :
The caliphates that humiliated the dhimmis Are the Abbasids and The Ummaiyads. It is an undeniable fact tehse caliphates are really cruel towards non-muslim. But are they the role model for muslim rulers today ?
So before you go on bashing muslims with your Dhimmi watch or any otehr anti-muslim propaganda, know whose example does muslim followed the most. We Follow the Four rightly Guided Caliphates as our role model, not those abbasid and Umaiyad who suppressed the jews like hell. By teh way, when you jews were persecuted iN europe, why the **** did you come and seek protection and Asylum from the Ottoman Turks ? Look at yourself from the mirror before you jude others.
By the way, Wikipedia is the most unscholarly source that i have ever read. hahahaha…. Go and learn about Islam from a muslim scholars rather than learning from syeikh wikipedia. 
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