Imposable

Imposable is a French adjective used primarily in tax language to describe something that is liable to taxation or subject to tax. In English, the nearest common equivalent is taxable. The term derives from the verb imposer, which comes from Latin imponere, meaning to place upon.

In fiscal usage, imposable describes incomes, profits, property, or transactions that are included in the tax base. Examples include revenu imposable (taxable income) and base imposable (tax base). Items that are not subject to tax are described as non imposable or exonéré (exempt).

Usage notes: A person or entity can be described as imposable when their earnings or assets trigger a tax liability. The status of being imposable can depend on statutory thresholds, deductions, exemptions, and applicable tax laws. The related expression assujetti à l'impôt is often used synonymously, with assujetti emphasizing the liability status and imposable focusing on the taxed amount or item.

Beyond taxation, imposable can occasionally appear in broader senses meaning something that can be imposed or a burden, but in standard usage this is rare, and other terms such as obligatoire or onerous are typically preferred.

See also: impôt (tax), base imposable (tax base), revenu imposable (taxable income), assujetti (liable subject), exonération (exemption). The term is most common in French-language tax documents and discussions; English-language texts typically render it as taxable.