- Principally agrarian, landholding was prime determinant of social status.
- Brahmins landholders were given tax exemptions as brahmadeya. Temples were gifted tax-exempt land known as devadana.
- There was an elaborate department of revenue known as puravuvari-tinaikkalam. For assessing tax, Cholas undertook extensive land surveys and revenue settlements. Surveyors of land were naduvagaiseykira. Taxes were fixed depending on fertility of the soil and status of landholder.
- Units of land measurement were kuli, veli, patti etc.
- Important taxes:
(1) Kudimai: Paid by cultivating tenants to government and landlords.
(2) Opati: They were taxes levied by the king and local chiefs.
(3) Iraikattina-nellu: Tax paid in kind.
- Due to large geographical area, surplus production and artisanal activity, trade and commerce flourished during Chola rule. Two guild like formations known as Anju-vannattar and Mani-gramattar came into prominence. Guilds are trade associations.
- Anju-vanamattar comprised of West Asians (Jews, Christians, Muslims) and indulged in maritime trade. They were settled in port towns of west coast.
- Mani-gramattar looked after trade in the hinterland. They settled in interior towns.
- With time both groups merged under the banner of Ainutruvar functioning through the head guild in Ayyavole in Karnataka. This guild controlled both maritime and inland trade.
- Prominent items of exports from Chola territory were sandalwood, ebony, condiments, gems, spices, grains and salt.
Types of Land During Chola Era
| Vellanvagai | Land for non-Brahmana, peasant proprietors |
| Brahmadeya | Land gifted to Brahmanas |
| Shalabhoga | Land for the maintenance of a school |
| Devadana / Tirunamattukkani | Land gifted to temples |
| Pallichchhandam | Land donated to Jain institutions |
Irrigation & Water Management During Chola Era
- Vativaykkal, a criss-cross channel, is a traditional way of harnessing rainwater in Kaveri Delta. Vati runs in the north-south direction while vaykkal runs in the east-west direction. Technically, vati is a drainage channel and a vaykkal is a supply channel.
- Canals were named after kings, queens and gods. Ur-Vaykkal was owned jointly by the landowners. Nadu level vaykkal was referred to nattu-vaykkal.
- Turn system was used for distributing water. There was an extensive system of water rights to enforce prudential use of water which was enforced by local communities.
- For the periodical maintenance and repair of irrigation works, conscripted labour was used.
- Eriayam tax was utilised for repairing irrigation tanks.
