Question 2330) - Do all Kuffar pay Jizyah or are there sects which are exempted?

A: Jizyah is imposed upon the people of the Book, Fire- worshippers and Idolaters who are not 'Arab. 'Arab Idolaters and Apostates do not have the option of Jizyah. Their only choice is between Islaam and the sword.

~ al-Quduri ~