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A rationalis was a high-ranking Roman finance officer in the Roman Empire. Until replaced by the comes sacrarum largitionum by Emperor Constantine in the early 4th century, the rationalis summarum – comparable to a modern-day finance minister – was one of two state officials who had authority over the Aerarium, the other one being the rationalis rei privatae (manager of imperial estates and city properties). Examples for tasks that were performed by a rationalis are "the tax collector of all normal and duties, the control of currency and the administration of Mining and mints".
Each Roman province also had various classes of rationales, and Emperor Diocletian's administrative reforms had mirrored the dual structure on the Roman diocese–level, instituting the local positions rationalis summarum and magister rei privatae above the procuratores. The former continued to exist after the reforms, one example are the comes et rationalis summarum Aegypti. In the 6th century, the post was increasingly rendered into its Greek equivalent, logothete, which later was given to the senior fiscal secretaries of the middle Byzantine Empire (7th–12th centuries).
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