opodatkowana

Opodatkowana is a feminine singular form of the Polish past passive participle opodatkować, meaning to tax or to subject to taxation. As an adjective, it describes something that has been taxed or is subject to tax. The base verb is perfective, and its participles agree in gender and number: opodatkowany (masculine), opodatkowana (feminine), opodatkowane (neuter) and opodatkowani (plural).

In legal and financial texts, opodatkowana is used in contexts such as "kwota opodatkowana według stawki 19%" or "osoba opodatkowana podatkiem dochodowym." The feminine form applies when the noun it modifies is feminine, e.g., "opodatkowana kwota" (taxed amount), "osoba opodatkowana" (taxed person). In everyday speech the form may be less frequent than the masculine "opodatkowany" but remains correct.

Related terms include the noun podatek (tax), podatnik (taxpayer), and the adjectives podatkowy (tax-related) and the verbs opodatkować (to tax) and opodatkowanie (taxation). The word itself is most often encountered in formal or technical language.

Note on nuance: The participle can function both as a descriptive attribute and as part of a predicate: "Ta osoba jest opodatkowana" (This person is taxed). The meaning can reflect either completion of taxation or ongoing applicability depending on the context and aspect. Overall, opodatkowana signals that taxation has applied to the feminine subject or object in question.