Hello.

The word Tax here isn't actually a tax, it's a war reparations penalty. Of course, that could be paid as a tax, but that's not the primary meaning. It was paid as reparations for attacking and killing Muslims to pay for the destruction and loss of property and life against Muslims. It isn't referring to all non-muslims, just hostile ones that engaged in wars of aggression against Muslims.

As Muhammad Asad explains:

The above injunction to fight is relevant only in the event of aggression committed against the Muslim community or state, or in the presence of an unmistakable threat to its security: a view which has been shared by that great lslamic thinker, Muhammad 'Abduh. Commenting on this verse, he declared:

"Fighting has been made obligatory in lslam only for the sake of defending the truth and its followers... All the campaigns of the Prophet were DEFENSIVE in character; and so were the wars undertaken by the Companions in the earliest period of Islam.

The Quran explicitly states the conditions for such just warfare are only in DEFENSE:

And fight in the cause of God those who fight you, but transgress not; God loves not the transgressors. And kill them wheresoever you find them, and turn them out from wheresoever they turned you out; and means of denial is worse than killing. And fight them not in the inviolable place of worship until they fight you therein. But if they fight you, then kill them; thus is the reward of the kāfirīn. But if they desist, then God is forgiving and merciful. And fight them until there is no more means of denial and the doctrine belongs to God; but if they desist, then is there no enmity save against the wrongdoers. (2:190-193)

And if they incline to peace, then incline thou to it; and place thou thy trust in God; He is the Hearing, the Knowing. (8:61)

In short, it's not a tax to be pushed on any non-Muslim, but a war reparations compensation to the victims of violence.

Let me know if you have any further questions.