A feat tax is an informal term for a feat which provides a static bonus to a frequently used character statistic, particularly attack rolls or defense, that may otherwise scale at an unsatisfactory rate as the character gains levels. Consequently, some players consider it highly disadvantageous not to take the feat.
The controversy over such feats stems from the opinion among some players that the feats were introduced in later rulebooks as fixes to game imbalances, especially math holes, in earlier rulebooks. The feats are thus viewed by some players as required in order to remain at the perceived baseline at higher levels. This limits the opportunities to choose feats that may be less powerful but more interesting than a static bonus.
Dungeon masters who share this opinion may institute house rules to grant such feats for free, or ban them from play, or a combination of the two. Others believe math holes can be overcome with player strategy and leader roles instead of feats.
Feats considered by some to be feat taxes include:
- Weapon attack bonus feats, such as Light Blade Expertise
- Implement attack bonus feats, such as Rod Expertise
- Defense bonus feats, such as Improved Defenses
- Melee Training, for melee based classes without Strength as a key ability
Fourth edition designer Robert J. Schwalb discussed the issue of feat taxes, and expressed a desire to avoid them in Dungeons & Dragons 5th edition.[1]