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Tax Taker

Tax Taker

Creature — Rat Advisor

rare

Whenever an opponent pays a tax from a spell or permanent you control, create a number of Treasure tokens equal to the amount of mana they paid. (This happens each time a spell you control or an ability of a permanent you control causes an opponent to pay extra mana. Cards that can tax opponents include Mana Tithe, Esper Sentinel, and Ghostly Prison.)

1/2

$0.27 View on Scryfall →

Semantic Tags

Permanentmechanical

A card or token on the battlefield. See rule 110, “Permanents.”

Creates creature tokens, Treasure tokens, Food tokens, Clue tokens, or other token types.

Cares about tokens being on the battlefield — payoffs for having or creating tokens. Distinct from token_generation (which creates them).

Creates Treasure tokens for mana or sacrifice synergies.

Creates Treasure tokens for mana or sacrifice synergies.

Synergies with Treasure tokens beyond just mana — sacrifice triggers, artifact counts.

Format Legality

commandernot legal
oathbreakernot legal
modernnot legal
pioneernot legal
standardnot legal
legacynot legal
vintagenot legal
paupernot legal
historicnot legal
explorernot legal
alchemynot legal

Price history

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Printings (1)

SetRarityTCGplayerCard KingdomCardmarket
Mystery Booster 2#524rare···

Related Rules

106.5

If an ability would produce one or more mana of an undefined type, it produces no mana instead.

106.7

Some abilities produce mana based on the type of mana another permanent or permanents “could produce.” The type of mana a permanent could produce at any time includes any type of mana that an ability of that permanent would produce if the ability were to resolve at that time, taking into account any applicable replacement effects in any possible order. Ignore whether any costs of the ability could or could not be paid. If that permanent wouldn’t produce any mana under these conditions, or no type of mana can be defined this way, there’s no type of mana it could produce.

106.12

To “tap [a permanent] for mana” is to activate a mana ability of that permanent that includes the {T} symbol in its activation cost. See rule 605, “Mana Abilities.”

106.12a

An ability that triggers whenever a permanent “is tapped for mana” or is tapped for mana of a specified type triggers whenever such a mana ability resolves and produces mana or the specified type of mana.

106.12b

A replacement effect that applies if a permanent “is tapped for mana” or tapped for mana of a specific type and/or amount modifies the mana production event while such an ability is resolving and producing mana or the specified type and/or amount of mana.

107.3m

If an object’s enters-the-battlefield triggered ability or replacement effect refers to X, and the spell that became that object as it resolved had a value of X chosen for any of its costs, the value of X for that ability is the same as the value of X for that spell, although the value of X for that permanent is 0. This is an exception to rule 107.3i.

107.5

The tap symbol is {T}. The tap symbol in an activation cost means “Tap this permanent.” A permanent that’s already tapped can’t be tapped again to pay the cost. A creature’s activated ability with the tap symbol in its activation cost can’t be activated unless the creature has been under its controller’s control continuously since their most recent turn began. See rule 302.6.

107.6

The untap symbol is {Q}. The untap symbol in an activation cost means “Untap this permanent.” A permanent that’s already untapped can’t be untapped again to pay the cost. A creature’s activated ability with the untap symbol in its activation cost can’t be activated unless the creature has been under its controller’s control continuously since their most recent turn began. See rule 302.6.

Rulings

2024-11-08

Playtest cards use a modified version of game symbols, such as {T} and {W}. These modified symbols should be treated as the standard symbols during play.

2024-11-08

For many playtest cards, you’ll need to make a generous assumption that basic game rules would be updated to allow them to work. The Mystery Booster 2 Playtest Card Notes section (reproduced here in individual Gatherer rulings) provides guidance for fitting these cards into the existing rules structure.

2024-11-08

Tax-like effects that require payments other than mana, like the effect of the first ability of Sivitri, Dragon Master, aren’t taxes for the purposes of Tax Taker’s ability.

2024-11-08

Playtest cards aren’t legal for play in any tournament format other than Mystery Booster Limited formats. On the other hand, we expect they will spice up a wide variety of non-tournament games (as long as everyone’s on the same page about using them!).

2024-11-08

Costs required to attack are aggregated and are paid all at once, so Tax Taker’s ability will trigger only once when that happens. For example, if you control Ghostly Prison and an opponent attacks you with three creatures, they’ll have to pay {2} for each of those creatures, for a total of {6}. When they do, Tax Taker’s ability will trigger, and once it resolves, you’ll create six Treasure tokens.