Nettomaksu

Netтомaksu is a Finnish term used in accounting and commerce to refer to the net amount that is payable or receivable after all adjustments have been made. It serves as the counterpart to brutto-maksu, the gross amount before deductions.

In invoicing and consumer pricing, nettomaksu can denote the price excluding value-added tax (VAT) or other charges; however, in Finland consumer prices are typically displayed with VAT included, so the term nettohinta is more common for the pre-tax price. In business-to-business invoices, the net amount due may reflect discounts, rebates, or returns but typically before VAT.

In payroll and wages, the analogous concept is the net wage, i.e., gross earnings minus income tax and social contributions; the standard Finnish term for this is nettopalkka rather than nettomaksu. In contracts, nettomaksu can be defined explicitly by listing which items are included (discounts, credits) and which are excluded (VAT, shipping).

Because there is no universal standardization, the precise meaning of nettomaksu varies by context and should be defined in the relevant agreement or invoice. Related concepts include net price, gross amount, VAT (ALV), and net salary.