Skatbare

Skatbare is an adjective used in some Nordic language contexts to denote something that is subject to taxation. The term is built from the word skatt, meaning tax, and the suffix -bar, implying capability or susceptibility. In practice, items, income, or activities described as skatbare are considered part of the tax base and are liable for tax under the applicable laws and rates.

Usage and prevalence vary by jurisdiction and language. In Norwegian, the more common contemporary term is skattepliktig (taxable). Skatbare may appear in older legal texts, historical discussions, or comparative law where different Nordic language forms are referenced. The presence of skatbare in a text can signal a focus on principles of tax base construction rather than on current administrative phrasing.

Commonly cited examples include skatbar inntekt (taxable income) and skatbar formue (taxable wealth). The broader concept of skatbare items is central to determining tax liability, as it interacts with deductions, exemptions, and rate structures defined by law.

See also: tax base, taxable income, tax law, exemption, deduction.