maksustatavad

Maksustatav, maksustatav, maksustatavad are adjectives in Estonian that describe items, income or transactions that fall within the base of a tax. The term is commonly used in legal texts, accounting guidelines and tax guides to indicate elements that must be included when calculating a tax.

In the context of value-added tax (käibemaks), maksustatavad kaubad ja teenused are those goods and services that are subject to VAT. The VAT base is typically the price charged for the goods or services, and depending on the regime, different tax rates can apply (standard, reduced, or zero). Some transactions are exempt from VAT or fall outside the tax base, and are thus maksustamata.

In income taxation, maksustatav tulu refers to income that is subject to tax under the applicable rules for individuals or businesses. Certain types of income may be exempt from tax or considered non-taxable, and there may be allowances or deductions that reduce the tax base. The concept of maksustatav tulu is used when preparing tax returns and accounting records to distinguish taxable from non-taxable elements.

Linguistically, maksustatav is formed from the root maksust- (tax) with the suffix -atav indicating a characteristic. It is widely used in official documents, tax literature and educational materials in Estonia to denote elements that must be taxed under a specific tax regime. The opposite concepts include maksustamata or non-taxable items.