maksuperusteen

Maksuperuste, or maksuperusteen, is the tax base: the amount, value, or quantity on which a tax or social security contribution is calculated. It represents the legal basis used to determine the liability a taxpayer has to the tax authority, before applying the applicable rate.

The concept is used across different kinds of taxes and contributions, and the exact definition varies by tax type. For personal income tax, the maksuperuste is typically the taxable income after permitted deductions and allowances. For value-added tax (VAT), the maksuperuste is usually the price or consideration for the taxable transaction, often adjusted to exclude VAT. For property taxes, it is the assessed value of the property. For corporate or other business taxes, the maksuperuste can be accounting profits or another measure defined by law. In all cases, deductions, exemptions, credits, and other adjustments reduce or modify the base before the tax rate is applied.

Legal rules determine what counts as the maksuperuste and how it is calculated, and these rules can change through reforms or administrative guidelines. The concept is central to tax fairness and revenue policy because the size of the base influences both tax rates and the distribution of tax burdens. In practice, taxpayers compute their liability by determining the maksuperuste according to applicable legislation, then applying the relevant rate and any reliefs to arrive at the final amount due.