During the Ancien Régime in France, tax exemptions for the nobility and clergy were a fundamental aspect of the nation’s socio-economic structure. This exemption arrangement contributed significantly to the financial difficulties that the French monarchy faced in the years leading up to the Revolution. Understanding these exemptions provides insight into both the causes of the Revolution and the grievances of the Third Estate. The First Estate, which consisted of the clergy, enjoyed numerous privileges, including exemption from the taille (a direct land tax). The Church paid the king a lump sum known as the "don gratuit" instead. This lump sum was significantly lower than what the same income would have been taxed. Additionally, the clergy controlled a considerable portion of French land (approximately 10%), which generated substantial revenue through tithes (a 10% tax on agricultural goods), rents, and feudal dues. The Second Estate (the nobility) benefited similarly from tax exemptions. Nobles were generally exempt from the taille and other state taxes, such as the gabelle (a tax on salt). Instead, they only had to pay the "vingtième" (a tax meant to be 5% of income) during times of war, although noble influence often reduced these payments. Another advantage for the nobility was their exemption from many local and municipal taxes. They also owned approximately 20% of the land, which provided significant income without the tax burden shouldered by others. In contrast, the Third Estate (everyone else, including peasants, urban workers, and the bourgeoisie) bore the brunt of taxation. They were responsible for paying not only the taille and gabelle but also various feudal dues and church tithes. This disparity created considerable resentment among the Third Estate, further fueled by the opulent lifestyles of many nobles and clergy. Efforts to reform the tax system faced considerable backlash from the privileged estates. King Louis XVI's ministers, such as Charles Alexandre de Calonne, proposed broader tax reforms that would include the previously exempt estates. However, resistance from the nobility led to the Assembly of Notables in 1787, where the King’s reform proposals were largely rejected; this led to the Estates-General being convened in 1789. The fact that the nobility and clergy were exempt from many taxes created not only a financial crisis for the monarchy but also a deep social divide. The unfair tax burden led to widespread dissatisfaction among the Third Estate, significantly contributing to the revolutionary fervor. This inequitable system of taxation highlighted the need for a more just and balanced financial structure within the French state.