Terraria Codex

Tax Collector

Death and taxes are the only certainties even in a world of magic

Death and taxes, nothing more sure in life than that! — The Tax Collector The Tax Collector is a Hardmode NPC who taxes other housed NPCs to earn coins for players. He will move in once the following criteria have been met: When the Tax Collector is present, 50 CC will be earned per real-world minute (each in-game hour), for each NPC that has a house (including the Tax Collector himself but excluding the Old Man , Traveling Merchant , Skeleton Merchant , and town pets ). The Tax Collector stores these funds, up to 25 GC . These stats are doubled in Celebration Mk 10 and Zenith worlds (i.e. 1 SC per NPC and 50 GC maximum). Speaking to him will reveal the amount stored thus far, and offer the “ Collect ” option to collect the funds. His tax limit (as well as his current funds and how much he collects per minute) varies depending on his current happiness ; thus, how much he earns per minute will be between 33 CC and 66 CC , while his limit will be between 16 GC 66 SC 66 CC and 33 GC 33 SC 33 CC . Unlike other town NPCs, the Tax Collector is immune to lava , due to being spawned from a Tortured Soul. The Tax Collector will attack nearby enemies with his Classy Cane , for which he has a 1/8 (12.5%) chance of dropping upon death. - Item (Quantity) Rate - Classy Cane 12.5% - Internal NPC ID : 441 - There is an available vacant house . - Rescuing him by throwing Purification Powder onto a Tortured Soul , a rare enemy that only spawns in The Underworld after the Wall of Flesh has been defeated. After this is done, the Tortured Soul will transform into the Tax Collector. If the Tortured Soul is killed, he will still be able to respawn afterwards; if the Tax Collector NPC is killed, he will move in again after some time as long as there are vacant houses . - 1 Living preferences -

Type
NPC
Environment
The Underworld Valid house
AI Type
Passive AI
Damage
10
Max Life
250
Defense
15 200 (Only when named Andrew)
KB Resist
50%

Lore & Background

He was once a soul writhing in the fires of the Underworld, bound by agony until purification broke his chains. Now clad in finery that mocks his former torment, the Tax Collector stands as a beacon of bureaucracy amidst chaos. While others fight demons or slay gods, he tallies coins, immune to the very lava that birthed him. His cane is not merely an accessory but a testament to survival, forged from the ashes of suffering. He speaks of rent and favors with a weary cynicism, yet his presence stabilizes the town’s economy. In Zenith worlds, he bears the name Andrew, wielding power far beyond his station, hinting at a deeper connection to the world's creation. Though he despises noise and demands solitude, his function is vital; he turns the social fabric of Terraria into currency. Even when submerged in Shimmer, his essence remains unchanged, a ghost of order haunting the liquid light. He collects what others earn, ensuring that progress has a price paid in gold rather than blood. The Dryad offers favors, but he demands coin. The Merchant worries about payments, but he ensures they arrive. In every town, he is the shadow behind the throne, reminding adventurers that even heroes must pay their dues to maintain order in this fractured realm of magic and monsters.

In Their Own Story

You descend into the molten dark, heat pressing against your skin like a physical weight. Minions float harmlessly at your command; you need them to stay silent. There, amidst the ash and stone, it writhes—a Tortured Soul screaming without sound. You throw Purification Powder from your satchel. The green mist blooms around the creature, consuming its red eyes. Silence falls. Where agony stood, a man now stands in dusty suit, clutching a cane. He does not thank you. Later, high above in the cool snow biome, he sits behind a desk of polished wood. You speak to him about funds. His eyes narrow. Yes, yes, yes! He hands over your share, complaining about the Merchant's credit card questions. The coins feel heavy in your hand, warm from his touch. Outside, the wind howls, but inside, the ledger balances. Death waits for no one, but taxes wait for you to collect them yourself.

Reader's Guide

To summon him, venture into the Underworld post-Wall of Flesh and locate a Tortured Soul. Dismiss minions to avoid accidental kills, then apply Purification Powder to transform it instantly. Ensure a vacant house exists nearby for his arrival.

For maximum tax revenue, prioritize NPC happiness. Place him in a Snow Biome alongside the Merchant and Party Girl. Later, swap the Party Girl for the Princess once all other NPCs are present. His collection rate ranges from 33 CC to 66 CC per minute per house-owning NPC, capped at 25 GC normally or 50 GC in Celebration/Zenith worlds.

He serves as a passive income source while you adventure. Funds accumulate even when offline if time passes via Sundial or Journey Mode. Collect frequently before he hits his limit to avoid stalling revenue. In Remix and Zenith worlds, he spawns immediately with boosted stats named Andrew. Despite his utility, he refuses party hats and ignores social gatherings, preferring the quiet accumulation of wealth over celebration.

Remember, if killed, he respawns provided housing remains available. His Classy Cane drops only 12.5% of the time upon death, making him a risky target for farming.

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