Jerusalem, which contains the Masjid al-Aqsa, the first Qibla of Muslims, is considered as the ‘third harem’ in the Islamic world after Mecca and Medina. This special position of Jerusalem in the eyes of Muslims has led to the formation of sensitivities and deep spiritual ties with the city. This situation is concretely observed both in social perceptions and in the practices of the states that dominated Jerusalem. The Ottoman Empire incorporated Jerusalem into its territory in 1516 after the Battle of Marj Dabiq, during the conquest of Syria, and subsequently ended the Mamluk Sultanate in Cairo in 1517. Until the end of Ottoman rule in 1917, Jerusalem held a unique and privileged political and administrative status within the Empire, distinct from other cities, due to its significance as a sacred site for the three Abrahamic faiths. During Ottoman administration, Jerusalem was carefully preserved not only as a holy city for Muslims but also for Christians and Jews. This reverence was reflected in the Empire’s multifaceted administrative and fiscal policies. Jerusalem, which remained under Ottoman rule for nearly four centuries from the 16th century onwards, received special attention in this period for the protection of holy sites and the peaceful coexistence of people of different faiths. The Ottomans undertook the restoration of the city's holy sites, upheld the freedom of worship for various religious communities, and contributed to fostering an atmosphere of tolerance. Additionally, through exemptions, both the local population and religious endowments, regardless of their religious affiliation, were provided with financial and political support. This study aims to examine the political, economic and social dimensions of the exemptions granted to Jerusalem by the Ottoman Empire in the nineteenth century through Ottoman archive documents. Considering the strategic position of Jerusalem both in the Islamic world and in the region, the Ottomans granted various tax exemptions and privileges to the city. The first exemption that can be mentioned in this context is the exemption from military service for the Muslim inhabitants of Jerusalem, especially within the walls of Jerusalem, which stands out with its political dimensions. Similarly, in the mentioned century, tax exemptions provided to counter the growing political pressures from foreign states on Jerusalem stand out. Notable examples include the exemption of taxes for the construction of new churches and monasteries in Jerusalem and the tax immunity granted to properties and lands belonging to various Christian and Jewish religious endowments. The Muslim inhabitants of Jerusalem were also exempted from the tithe tax (ashar) on agricultural yields from their lands, as well as from the livestock tax (ağnam). Customs duty exemptions represented one of the most extensive privileges, encompassing a wide range of categories under their scope. These exemptions are the result of the efforts to support the inhabitants and religious communities of the city of Jerusalem financially as well as to prevent the pressure and influence activities of foreign states or powers with political ambitions over the city and the region. Indeed, all these measures can be understood as attempts by the Ottomans to retain control over a city of significant importance to them during a period of imperial decline.