
Province Administration of Han Empire
Shu-Han Tax Collection is a building chain in Total War: Three Kingdoms that can only be constructed by Liu Bei. It only changed a few minor things compared to the regular chain. It gets rid of all public order debuffs while also slightly increasing the income generated by the building, and finally, it provides a small buff to the replenishment of local militia units. Another factor that should be considered is that the building is totally free to construct and upgrade, and has no upkeep. This means that Liu Bei can build one of these in every commandery while suffering no downsides for doing so, unlike with the regular building.
Building Chain[]
Tax Collector Office of Han Empire (level 1)[]

Tax Collector Office of Han Empire
Applied fairly, taxation can benefit all. Though taxation is necessary for the maintenance of district services, it is too often the poor who carry the burden of the greater cost, as the wealthy hide behind the familial connections and titles that grant them exemption. Liu Bei’s administration employs an official who deals with the district’s citizens directly, with instructions to be more flexible when collecting tax, should unforeseen circumstances prevent payment. In these cases, leniency is granted, and an alternative payment plan is agreed upon.
Cost: None
- +85 income (peasantry)
- +3% militia replenishment
- -10% Economic buildings construction cost reduction
Unlocks Reform: Bureau of Banditry
Village Administration of Han Empire (level 2)[]

Village Administration of Han Empire
The wheels of bureaucracy are hastened with more officers. In rural areas, homes are often spread further apart, complicating the logistics of district registration and tax collection. To serve the people fully, and to prevent bureaucracy from becoming a barrier rather than a useful system, more administrative officials are employed. Each official has been recruited through recommendation by respected seniors, and has studied the texts of Confucianism as a framework for just government, reducing the chances of corruption and raising Liu Bei’s diplomatic standing.
Cost: None
- +120 income (peasantry)
- +6% militia replenishment
- -10% Economic buildings construction cost reduction
County Administration of Han Empire (level 3)[]

County Administration of Han Empire
Government must be administered with honour. Liu Bei is a man who understands what it is to be poor, and that government should exist in the service of the people. A county administration is staffed by officials, their assistants and subordinates, whose primary concern is the welfare of its citizens. Corruption is greatly reduced by dividing administrative responsibilities between officials, so that none have a monopoly of power, and taxation is always collected to go towards the improvement of the district, and not line the pockets of unscrupulous officials.
Cost: None
- +150 income (peasantry)
- +9% militia replenishment
- -10% Economic buildings construction cost reduction
Requires Reform: Bureau of Banditry
Commandery Administration of Han Empire (level 4)[]

Commandery Administration of Han Empire
Let conscience and morality guide government. Taxation is not a tool to fill the purses of the rich, but to raise funds for the management of the land. Under Liu Bei’s administration, civil servants are educated with a guiding framework based on moral rectitude and fairness to benefit the population; it is still possible to collect the required taxes for maintenance, repairs and salaries without punishing the poor. Each official has a duty to report any wrongdoing by their colleagues, so that any corrupting influence is quickly excised from the administration.
Cost: None
- +210 income (peasantry)
- +12% militia replenishment
- -10% Economic buildings construction cost reduction
Requires Reform: The Five Punishments
Province Administration of Han Empire (level 5)[]

Province Administration of Han Empire
Care for the roots, and a tree will flourish. To win the respect of the people, a leader must deal with the mundane details of ruling with the same vigour and honour employed in battle. After all, the people are as much affected by taxes and laws as they are by warfare. If the poison of corruption is allowed to fester among the roots of rural government, it will soon spread to the upper echelons, tainting all. Liu Bei’s officials are selected for integrity as well as bureaucratic skill, to serve with justice and enhance his reputation as a kind and just ruler.
Cost: None
- +260 income (peasantry)
- +15% militia replenishment
- -15% Economic buildings construction cost reduction
Requires Reform: Commissioners of Passage