Liiketulo

Liiketulo is a Finnish term referring to income generated from business activity. In Finnish accounting and taxation, it is used to categorize earnings that arise from operating a business, as distinct from wages earned as an employee (työtulo) and from capital income (pääomatulo). The exact interpretation of liiketulo can differ by context and legal framework, and it is often linked to the tax status of a person or entity conducting business.

In practice, liiketulo for a sole proprietor or small business owner corresponds to the profit from the business after deductible expenses, reflecting the economic yield of core operations. It excludes passive income, financial gains, or extraordinary items. If the business incurs costs that exceed revenues, liiketulo can be negative, representing a loss from operations.

In broader corporate contexts, similar terminology may refer to income derived from normal business activities of a company, as opposed to investment income or one-off gains. The term is commonly used in annual accounts, tax reporting, and discussions of business profitability.

Because the taxation and social security treatment of liiketulo can vary, individuals and businesses consult tax authorities or accounting professionals to determine how liiketulo is classified and taxed in their jurisdiction and how it influences eligibility for certain deductions, benefits, or contribution bases.

See also: Työtulo, Pääomatulo, Toiminimi, Liiketoiminta.