Matthew 22:15-21

The Pharisees: Is It Lawful to Pay Taxes to Caesar?

 ¹⁵ Then the Pharisees went and plotted how they might entangle Him in His talk. ¹⁶And they sent to Him their disciples with the Herodians, saying, "Teacher, we know that You are true, and teach the way of God in truth; nor do You care about anyone, for You do not regard the person of men. ¹⁷Tell us, therefore, what do You think? Is it lawful to pay taxes to Caesar, or not?"
¹⁸But Jesus perceived their wickedness, and said, "Why do you test Me, you hypocrites? ¹⁹Show Me the tax money."
So they brought Him a denarius.
²⁰And He said to them, "Whose image and inscription is this?"
²¹They said to Him, "Caesar's."
And He said to them, "Render therefore to Caesar the things that are Caesar's, and to God the things that are God's."

Romans 13:1-7

Submit to Government
 
¹ Let every soul be subject to the governing authorities. For there is no authority except from God, and the authorities that exist are appointed by God. ²Therefore whoever resists the authority resists the ordinance of God, and those who resist will bring judgment on themselves. ³For rulers are not a terror to good works, but to evil. Do you want to be unafraid of the authority? Do what is good, and you will have praise from the same. ⁴For he is God's minister to you for good. But if you do evil, be afraid; for he does not bear the sword in vain; for he is God's minister, an avenger to execute wrath on him who practices evil. ⁵Therefore you must be subject, not only because of wrath but also for conscience' sake. ⁶For because of this you also pay taxes, for they are God's ministers attending continually to this very thing. ⁷Render therefore to all their due: taxes to whom taxes are due, customs to whom customs, fear to whom fear, honor to whom honor.

Matthew 17:24-27

Peter and His Master Pay Their Taxes

²⁴ When they had come to Capernaum, those who received the temple tax came to Peter and said, "Does your Teacher not pay the temple tax?"
²⁵He said, "Yes."
And when he had come into the house, Jesus anticipated him, saying, "What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their sons or from strangers?"
²⁶Peter said to Him, "From strangers."
Jesus said to him, "Then the sons are free. ²⁷Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and you."