diff --git a/app/routes/taxes.py b/app/routes/taxes.py
new file mode 100644
index 0000000..189f314
--- /dev/null
+++ b/app/routes/taxes.py
@@ -0,0 +1,104 @@
+"""Tax rate routes — list, create, update, delete."""
+
+from __future__ import annotations
+
+import uuid
+
+from fastapi import APIRouter, Depends, HTTPException, status
+from sqlalchemy.ext.asyncio import AsyncSession
+
+from app.core.auth import check_permission
+from app.core.db import get_db
+from app.deps import get_current_user
+from app.schemas.tax import TaxRateCreate, TaxRateUpdate
+from app.services import tax_service
+
+router = APIRouter(prefix="/api/v1/taxes", tags=["taxes"])
+
+
+@router.get("")
+async def list_tax_rates(
+    db: AsyncSession = Depends(get_db),
+    current_user: dict = Depends(get_current_user),
+):
+    """List all tax rates for the current tenant."""
+    tenant_id = uuid.UUID(current_user["tenant_id"])
+    return await tax_service.list_tax_rates(db, tenant_id)
+
+
+@router.post("", status_code=status.HTTP_201_CREATED)
+async def create_tax_rate(
+    body: TaxRateCreate,
+    db: AsyncSession = Depends(get_db),
+    current_user: dict = Depends(get_current_user),
+):
+    """Create a tax rate. Requires admin permission."""
+    tenant_id = uuid.UUID(current_user["tenant_id"])
+    user_id = uuid.UUID(current_user["user_id"])
+    role = current_user.get("role", "viewer")
+
+    if not check_permission(role, "settings", "create"):
+        raise HTTPException(
+            status_code=status.HTTP_403_FORBIDDEN,
+            detail={"detail": "Insufficient permissions", "code": "forbidden"},
+        )
+
+    data = body.model_dump()
+    return await tax_service.create_tax_rate(db, tenant_id, user_id, data)
+
+
+@router.patch("/{tax_id}")
+async def update_tax_rate(
+    tax_id: str,
+    body: TaxRateUpdate,
+    db: AsyncSession = Depends(get_db),
+    current_user: dict = Depends(get_current_user),
+):
+    """Update a tax rate. Requires admin permission."""
+    tenant_id = uuid.UUID(current_user["tenant_id"])
+    user_id = uuid.UUID(current_user["user_id"])
+    role = current_user.get("role", "viewer")
+
+    if not check_permission(role, "settings", "update"):
+        raise HTTPException(
+            status_code=status.HTTP_403_FORBIDDEN,
+            detail={"detail": "Insufficient permissions", "code": "forbidden"},
+        )
+
+    try:
+        tid = uuid.UUID(tax_id)
+    except ValueError:
+        raise HTTPException(400, detail={"detail": "Invalid tax_id", "code": "invalid_id"}) from None
+
+    data = body.model_dump(exclude_unset=True)
+    result = await tax_service.update_tax_rate(db, tenant_id, user_id, tid, data)
+    if result is None:
+        raise HTTPException(404, detail={"detail": "Tax rate not found", "code": "not_found"})
+    return result
+
+
+@router.delete("/{tax_id}", status_code=status.HTTP_204_NO_CONTENT)
+async def delete_tax_rate(
+    tax_id: str,
+    db: AsyncSession = Depends(get_db),
+    current_user: dict = Depends(get_current_user),
+):
+    """Delete a tax rate. Requires admin permission."""
+    tenant_id = uuid.UUID(current_user["tenant_id"])
+    user_id = uuid.UUID(current_user["user_id"])
+    role = current_user.get("role", "viewer")
+
+    if not check_permission(role, "settings", "delete"):
+        raise HTTPException(
+            status_code=status.HTTP_403_FORBIDDEN,
+            detail={"detail": "Insufficient permissions", "code": "forbidden"},
+        )
+
+    try:
+        tid = uuid.UUID(tax_id)
+    except ValueError:
+        raise HTTPException(400, detail={"detail": "Invalid tax_id", "code": "invalid_id"}) from None
+
+    deleted = await tax_service.delete_tax_rate(db, tenant_id, user_id, tid)
+    if not deleted:
+        raise HTTPException(404, detail={"detail": "Tax rate not found", "code": "not_found"})