When and how much to tax varies based on the nature of the campaign. Generally, paying taxes should happen between adventures, such as when the PCs enter a new
city or return to their regular base of operations. A good rule is for the GM to tax the party once per character level for an amount roughly equal to a single encounter’s total treasure value at their APL (Core Rulebook399). The GM
could also split this amount into multiple taxes or fees over the course of that character level. For example, a party of 3rd-level PCs on the Medium track should be taxed about 800 gp. If the party’s wealth is higher than the normal wealth by level guidelines and the PCs don’t show discretion about this excess, authorities
notice this and actively work to separate the PCs from more of their treasure. The GM should shower the PCs with f lattery and promises of favors in the future so they don’t feel punished for success