The Athenians paid taxes, but like the taxes and tribute that made up the Roman vectigals they weren't really like modern taxes. At Athens in the Classical Period only the wealthiest citizens paid direct taxes. The εἰσφορά was an extraordinary tax usually raised in times of crisis--our first mention of its existence is Thucydides' mention that a tax of 200 talents was levied for the first time in 428. The εἰσφορά was only levied on the three wealthiest classes (πεντακοσιομέδιμνοι, ἱππεῖς, and ζευγῖται, the hoplite class) originally in scaling amounts. During the 4th Century the εἰσφορά was reformed to only include the 1200 wealthiest citizens. The εἰσφορά was an irregular, extraordinary tax not normally part of the usual Athenian state finances, however. Most taxation (besides taxation of metics, which was also direct) was indirect, like the Roman vectigals. The New Pauly says the toll at the Piraeus was never more than about 2%, but that the Athenians were still raking in in excess of 30 talents from it alone--Piraeus was a busy port. Besides the tolls on goods there was also a sales tax of some sort at Athens, and the Athenians exacted tolls on areas within their control--according to Xenophon, in 410 the Athenians fortified Chrysopolis and exacted a 10% toll on vessels travelling through the Bosporus.

But by far the greatest source of public income at Athens was tribute. Subject-states of the Athenian Empire were obliged to either provide tribute in a monetary amount or to provide ships for the allied fleet. The Athenians much preferred the former, and few states could provide a reasonable number of ships at all, the cost of which was usually vastly in excess to what they would pay in tribute. From 454 on the treasury of the Delian League resided in Athens rather than Delos (although Thucydides says that the tribute-collectors had always been stationed at Athens). Originally, says Thucydides, the tribute was fixed at a total of 460 talents, but the size of the tribute varied greatly. Of the tribute (φόρος) 1/60 of the money was dedicated to Athena and the rest was apparently used by the state. We have collections of tribute lists, which reveal contributions as low as a couple hundred dramchae or sums in excess of 30 talents. During the Peloponnesian War the pressure of unrest and rising costs led to a restructuring of the φόρος (which could also be imposed in lieu of contributions of ships on revolting allies) that was generally unpopular. In 413 the Athenians replaced the φόρος with a 5% tax on all goods coming in and out of any allied cities, a reform which didn't last too long because the tribute lists resume in 410. This tribute is what financed the Athenian Empire, a fact that Plutarch makes explicit in the Pericles. The amount collected as part of the φόρος was nothing short of titanic, allowing the Athenians to maintain a surplus in the thousands of talents during times of peace. The tribute was also spent entirely according to the discretion of the Athenians, which allowed it to be used not just for the purposes of conducting war, which is what the alliance was supposed to be for, but for domestic funding as well