If tax cannot be payed

Different things happen depending on whether it is a player who cannot pay town tax to towns or a town that cannot pay nation tax to the nation.

For players

Since players pay taxes proportionally to how much they have in their wallet, it is impossible to "not be able to pay" their tax. The worst thing that can happen is having nothing in the wallet, i.e., 0 euros. If the town tax is 5 percent, it becomes 5 percent of 0, and one then pays 0 (nothing) in tax. Some towns can exclude members who do not pay any tax, but this happens manually. No matter how little tax one pays, one does not automatically lose either town membership or plot ownership.

For towns

Here it is a little worse. Since the tax for towns is based on the size of land areas the towns own, a town may find itself in a situation where it is required to pay more euros in tax than the town has in the town treasury. If this were to occur, the town would go under.