The gabelle (French pronunciation: ​[ɡabɛl]) was a very unpopular tax on salt in France that was established during the mid-14th century and lasted, with brief lapses and revisions, until 1946. The term gabelle is derived from the Italian gabella (a duty), itself originating from the Arabic word قَبِلَ (qabila, "he received").

In France, the gabelle was originally an indirect tax that was applied to agricultural and industrial commodities, such as bed sheets, wheat, spices, and wine. From the 14th century onward, the gabelle was limited and solely referred to the French crown's taxation of salt.

Because the gabelle affected all French citizens (for use in cooking, for preserving food, for making cheese, and for raising livestock) and propagated extreme regional disparities in salt prices, the salt tax stood as one of the most hated and grossly unequal forms of revenue generation in the country's history. Repealed in 1790 by the National Assembly in the midst of the French Revolution, the gabelle was reinstated by Napoleon Bonaparte in 1806. It was briefly terminated and reinstated again during the French Second Republic and ultimately abolished in 1945 following France's liberation from Nazi Germany.