The aim of the article is to investigate the legal status of non-Muslim communities in the Ottoman Empire. The author concluded that the sources of Islamic law, including the Koran and Islamic legal doctrine, formed the basis of the legal system of the Ottoman Empire, recognized the equality of people regardless of their racial, ethnic or religious affiliation. Non-Muslim subjects of the Ottoman Empire guaranteed the right to life, security of person and property, freedom of religion, freedom of economic activity, the right to judicial protection and protection against external enemies. However, the scope of rights and duties of citizens depend on their religious affiliation. The Ottoman Empire was essentially theocratic state, where Islam is the state religion and regularly held a dominant position among the other denominations. Served non-Muslim were somewhat limited in their rights: they could not come to the state, including military service, which does not allow us to talk about full equality of all subjects of the Ottoman Empire, regardless of religion.