Yeongjeong Law

Injo fixed the land tax at 4 to 6 du of rice per gyeol regardless of the harvest.

With farmland ruined by two wars, the court dropped Sejong’s nine-grade harvest scale and fixed the land tax at a low rate; in practice almost all land paid 4 du per gyeol.

The rate fell, but surcharges and fees were added on top, so farmers’ burden eased little. Landowners gained most, tenants least. Late Joseon tax reform is summed up as the Yeongjeong law for land tax, the Daedong law for tribute, and the Gyunyeok law for military cloth.