verollisesta

Verollisesta is the elative form of the Finnish adjective verollinen, meaning “subject to tax” or “taxable.” The concept is used in Finnish taxation and accounting to indicate that a person’s income, property, transaction, or other item falls within the scope of taxation under applicable laws and tax authorities. In practice, verollinen describes the portion of value or activity that constitutes the tax base; the tax due is calculated on this base according to the relevant rates and deductions.

Common applications include verollinen tulo (taxable income), verollinen voitto (taxable profit), and verollinen arvo or verollinen myyntihinta in contexts such as accounting for income tax, corporate tax, or value-added tax (VAT). The exact determination of verollinen status is governed by statutes and administrative guidelines, and may be affected by deductions, exemptions, credits, and rulings from the Finnish Tax Administration (Vero).

The term is used in formal documents, financial reports, and legal texts to distinguish taxable elements from verovapaat or verotuksessa verottomat items, which are exempt from tax or taxed under different rules. Verollinen does not denote a separate tax; rather, it is an attribute of a value or transaction within the framework of Finnish tax law, and its application can vary by tax type and context.

See also: verotus, vero, veronalainen has related meanings in tax language, and the broader concepts of taxable income and tax exemptions in Finland.