If money or property is taxable, the law says tax must be paid on it. It is the plain opposite of tax-free.

If money or property is taxable如果金錢或財產是 taxable（應稅）, the law says tax must be paid on it法律規定就必須為它繳稅。 It is the plain opposite of tax-free這正好跟 tax-free（免稅）相反。

You meet it most often with income: your taxable income is what is left after you take away the parts the government lets you leave out, and that remaining number is the one your tax is calculated from.

You meet it most often with income你最常在 income（所得）上遇到這個字: your taxable income is what is left after you take away the parts the government lets you leave out你的 taxable income（應稅所得）就是把政府准許你扣除的部分拿掉以後剩下的數字, and而且 that remaining number is the one your tax is calculated from剩下的這個數字才是計算稅金的依據。

But it stretches wider than income — goods can be taxable, a gift can be taxable, a prize can be taxable, land can be taxable.

But不過 it stretches wider than income它不只用在所得上 — goods can be taxable, a gift can be taxable, a prize can be taxable, land can be taxable商品可以是 taxable、禮物可以是 taxable、獎金可以是 taxable、土地也可以是 taxable。

Note that taxable does not mean 'already taxed' and it does not mean 'you owe tax right now'; it means this thing belongs to the group of things tax applies to.

Note that請注意 taxable does not mean 'already taxed' and it does not mean 'you owe tax right now'taxable 不是指「已經課過稅」，也不是指「你現在欠稅」; it means this thing belongs to the group of things tax applies to它的意思是這樣東西屬於稅法適用的範圍。

It is a formal, legal-sounding word. You will see it on tax forms, bank letters and news reports rather than hear it at dinner. There is also a noun 'taxable' used by accountants for a taxable item, but that is specialist talk and you can safely leave it alone.

It is a formal, legal-sounding word這是個正式、聽起來有法律味的字。 You will see it on tax forms, bank letters and news reports你會在報稅表格、銀行信件和新聞報導上看到它, rather than hear it at dinner而不是在吃飯聊天時聽到。 There is also a noun 'taxable' used by accountants for a taxable item此外也有名詞用法，accountants 會用 'taxable' 指某個應稅項目, but而 that is specialist talk and you can safely leave it alone這是專業用語，你可以放心不用理它。