A riches charge (likewise called a capital assessment, value expense, or total assets duty) is a toll on the aggregate estimation of individual resources, including proprietor involved lodging; money, bank stores, cash assets, and reserve funds in protection and annuity arranges; interest in land and unincorporated organizations; and corporate stock, monetary securities, and individual trusts. Commonly liabilities (principally contracts and different credits) are deducted, thus it is infrequently called a net riches charge.

A riches charge assesses the collected supply of obtaining influence, rather than wage charge, which is a duty on the stream of benefits (an adjustment in stock).