Skattebase

Skattebase is a term used in Nordic tax policy and accounting to denote the tax base, the measure of economic activity or assets that is subject to taxation. The exact definition varies by tax type and jurisdiction, but it generally represents the amount on which tax rates are applied to determine liability. In personal or corporate income taxation, the base typically starts with gross income or accounting profit and is adjusted by deductions, exemptions, and allowances to yield taxable income. In value-added tax systems, the base is the value of taxable goods and services, often adjusted for exemptions and input credits. Property taxes use a base defined by assessed property values, while wealth taxes base on net assets.

The skattebase concept is central to revenue projections and fiscal policy, as changes to the base can alter revenue without changing tax rates. It also affects fairness and compliance: broader bases with targeted allowances can raise more revenue with lower marginal rates, while tighter bases may increase rates to compensate.

Linguistically, skattebase is common in Danish and Norwegian tax discourse, while Swedish sources more often use terms such as skattegrund or skattebas. In practice, administrations publish base definitions in tax codes, regulations, and guidance notes, along with methods for calculation and adjustments for inflation, exemptions, and special regimes. The term remains generic rather than representing a single, standalone entity.