Who were the clergy exempt from taxes?

Clergy exempt from taxes typically included members of religious orders and higher-ranking church officials, such as bishops and abbots, depending on the legal and historical context of a given country. This exemption was often justified by the belief that the clergy performed essential spiritual services and contributed to the moral and social well-being of society. In medieval Europe, for instance, the church held considerable power and influence, leading to various privileges, including tax exemptions. However, the specifics could vary widely between different regions and periods.