taxable

adjective

tax·​able ˈtak-sə-bəl 

1

: subject to being taxed : making one liable to taxation

a taxable amount

a taxable event

2

: that may be properly charged by the court against the plaintiff or defendant in a suit

taxable costs

3

: used as the basis of a tax computation

a taxable period

taxability

ˌtak-sə-ˈbi-lə-tē

noun