Game concept
Liege Taxes
From the game's encyclopedia
Your Liege Taxes are the Taxes that you must pay to your Liege as part of your Obligations. You do not pay any Liege Taxes if you are Independent.
From your Liege's point of view, these same taxes are instead called Vassal Taxes to distinguish them from any taxes they may owe to their own Liege.
The game's text for patch 1.20.1.2. Words in blue are entries of the encyclopedia: hover one to read it, as in the game.
Liege Taxes is an entry of Crusader Kings III's in-game encyclopedia. The game explains it: "Your Liege Taxes are the Taxes that you must pay to your Liege as part of your Obligations." It is part of Taxes. Patch 1.20.1.2, from game/common/game_concepts/00_game_concepts.txt and game/localization/english/game_concepts_l_english.yml.
Source: game/common/game_concepts/00_game_concepts.txt, game/localization/english/game_concepts_l_english.yml and the English localisation, Crusader Kings III 1.20.1.2.