Which group paid the least in taxes under the Old Regime?

The aristocracy is the group that paid the least taxes under the Old Regime.

Explanation:

France under the Ancien Régime was divided society into three estates: the First Estate (clergy); the Second Estate (nobility); and the Third Estate (commoners). One critical difference between the estates of the realm was the burden of taxation. The nobles and the clergy were largely excluded from taxation while the commoners paid disproportionately high direct taxes.

The desire for more efficient tax collection was one of the major causes for French administrative and royal centralization. The taille became a major source of royal income. Exempted from the taille were clergy and nobles/aristocracy (with few exceptions). Different kinds of provinces had different taxation obligations and some among the nobility and the clergy paid modest taxes, but the majority of taxes was always paid by the poorest. Moreover, the church separately taxed the commoners and the nobles/aristocracy.

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