Hisham bin Yusuf narrates with his chain that the Prophet (peace and blessings be upon him) fixed one dinar per year on the dhimmis of Yemen. He says: I said to Mutarrif bin Mazin: Is it on women too? He said: That the Prophet (peace and blessings be upon him) collected it from women is not established with us.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18669