taxable

adjective

1. capable of being taxed; subject to tax: a taxable gain.

noun

2. Usually taxables. persons, items of property, etc., that are subject to tax.

adjective

1. capable of being taxed; able to bear tax
2. subject to tax

noun

3. (often plural) US a person, income, property, etc, that is subject to tax

adj.“subject to taxation,” late 15c., from Anglo-Latin taxabilis; see tax (v.) + -able.