[1] After a muafname was issued to a town, the urban population would be exempted from some of the taxes on raya, such as resm-i çift.
Taxation in the Ottoman Empire was complex, including various routine and extraordinary taxes, and different rates for social groups; a muafname might apply to one or more of these taxes.
[2] The Muafiyet system was a deliberate policy of the Sublime Porte, working to encourage the growth of urban populations from the 15th century onwards,[3] although forgoing some tax revenue.
Tax exemption was prized by locals; so, the granting of a muafname was subject to "pull" as well as "push".
[4] A muafiyet emri, or tax exemption order, might even be given to an individual ship's captain.