All captured cities will now initially have their income at 20%. It will will increase by 20% each turn you're holding the city. On foreign territory the initial income is 5%, increasing by 5% every turn. After you reach 100%, the increase will be 1%.
This is done to make the transition more realistic and to make players invest in protecting their cities. Once your city income reaches, for example, 120%, you probably wouldn't want it to reset back to 20% (which will happen if another player takes the city).
While it will now take 4 additional turn for your new city to reach its previous potential, it's now possible to go over 100%, and even cities on foreign territory will bring some income as well.
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