I believe it's a 2% Tax for Buyers and a 5% Tax for sellers in Ishgard atm. (Or vice versa)
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In my experience, and a game like FF, people value their reputations too much to scam people. It costs money to change their name or server unlike some games where people could scam and change their identity so easily. In rare cases it happens of course but I've never heard of or seen it happen. As another player said, GMs would take it seriously if someone scammed you, I don't think most players would risk it.
Related to your point however, they should raise it at the very least to 5 mil. Some materials cost more than that alone, so you're forced to buy from the market board or take that small risk.
The only way I'd move my retainers to Ishgard is if I were to buy a house in Ishgard. Otherwise, they're staying put in Gridania. That said, the trade limit is still a thing because RMT is still a thing. Plain and simple.
Alert: this is still a solution in need of a problem a decade later, and it's only gotten more absurd as the total amount of gil in the market has massively increased. It doesn't do anything to stop gil sellers and inconveniences average players.
The Gil limit is totaly pointless and makes it just more tedious, there are some Partyfinder groups that pay you if a mount drops , just saw a guy paying 9 million for Zelenia Wings.
now he has to trade every player 9 times, how silly.
I think trade restrictions and taxes exist to protect the game economy, slow down gil sellers, and control inflation.
I bet its coding. Same reason why they cant improve the friendlist. I bet they CANT change it without Estiniens left-buttcheek blowing off into pixels and half of Limsa dissapearing.