maksustatud

Maksustatud is an Estonian term meaning "taxed" or "subject to taxation." It is an adjective formed from the verb maksustada ("to tax") and the noun maks ("tax") using the common Estonian participial suffix -ustatud. The word is used in legal, accounting, and public-finance contexts to describe income, goods, services, or transactions that are within the scope of tax laws, so that tax is or has been imposed.

In practice, phrases such as maksustatud tulu (taxed income), maksustatud kaup (taxed goods) and maksustatud teenus (taxed service) appear in legislation, tax returns, and financial reporting. The opposite term is maksustamata, meaning untaxed or outside the tax base.

Whether something is maksustatud depends on applicable tax legislation and policy, which may designate different tax bases and rates for various categories, such as income tax, value-added tax (käibemaks), or excise. The designation affects how the item is treated in price calculation, invoicing, and accounting, but it does not itself specify the rate of tax.

See also: Maksustamine, Maksud, Käibemaks.