Skattbare

Skattbare is a term used in Nordic tax language to describe income, assets, or benefits that are subject to taxation under a given tax system. It designates the portion of a transaction or economic activity that falls within the taxable base. Whether something is skatbar depends on national tax statutes, regulations, and administrative practice; some items may be tax-exempt or only partially taxable.

In practice, the tax base is formed by identifying all skatbare amounts, then applying deductions, exemptions, and credits allowed by law. The resulting figure represents the amount on which tax rates are applied. Therefore, skatbar status helps determine how much tax a person or entity owes, but the final liability also depends on the applicable tax rates and brackets, not just on what is considered taxable.

Common examples of skatbare categories include wages, salaries, pensions, business profits, capital gains, and investment income. Some fringe benefits or in-kind compensation can be skatbare to varying degrees. Conversely, certain incomes, allowances, or grants may be exempt or taxed differently, and value-added tax (VAT) is a separate tax on goods and services rather than on income, so it is not typically described as skatbar income. Residency, source of income, and cross-border rules can further affect what is considered skatbar in a given jurisdiction.

The term is widely used in Norwegian and Swedish contexts and is often translated as “taxable” in English. It underscores the portion of economic activity that falls under taxation, distinct from amounts that are exempt or outside the tax base.