form of tax in France before the Revolution of 1789—in particular, from the 15th century onward, the tax on salt.

In the 14th century the gabelle denoted any tax on the sale of consumer goods; an ordinance of 1360 made it a permanent tax. In the 15th century the gabelle began to mean specifically the salt tax, that is, a tax on consumption of salt. The nobility, the clergy, and certain other privileged persons were exempted.

The high rate and unequal distribution of the gabelle provoked widespread contraband dealing in salt by smugglers. The gabelle's unpopularity was forcefully expressed in the lists of grievances drawn up for the Estates-General of 1789 on the eve of the revolution. The gabelle was abolished in March 1790.