Tax revenues are a great way to make money once you develop into the later stages of the game, however it is not a sector to move in to early on as the upkeep is expensive and it takes a long time to return your investment. Tax is earned from your population, in order to increase your population you must build businesses in the housing sector you cannot buy people so this is the only way to develop this revenue.

Each housing business will produce a certain amount of people per hour just like any other business, and like your other businesses these need to be harvested before they add to your population and increase your tax revenues. It is strongly advised to only use the Five Star Hotel or Beach Resort as the upkeep costs for the other housing businesses are very high compared to their output, at the time of writing the Five Star Hotel is the cheapest in terms of upkeep per person produced however this may change with market conditions.

Tax revenue is an unusual income stream as it is not a standard amount for every person you have but varies depending on your current population, the amount of tax revenue you receive is calculated hourly but is paid in 12 installments one every 5 minutes like everything else. The following table shows the amount of tax income you will earn each hour for any given population.

PopulationHourly Revenue
0 to 10$100 per person
10 to 100$1,000 plus $20 per person over 10 population
100 to 1,000$2,800 plus $10 per person over 100 population
1,000 to 10,000$11,800 plus $5 per person over 1,000 population
10,000 to 100,000$56,800 plus $2 per person over 10,000 population
100,000+$236,800 plus $1 per person over 100,000 population