taxable under + law/rule
Referring to legal authority
Use taxable under when naming the law, code, or regulation that creates the tax obligation.
These benefits are taxable under local regulations.
taxable in, taxable under, or taxable at?
Taxable under is common for laws and tax rules. Taxable in refers to a place or jurisdiction. Taxable at is used for rates or levels.
Quick answer
Which preposition goes with taxable?
Use taxable under for a law or tax category, taxable in for a country, state, or jurisdiction, and taxable at for a rate or amount.
The income is taxable under federal law.
Foreign profits are taxable in Canada.
The goods are taxable at 5%.
Foreign profits are taxable in Canada.
The goods are taxable at 5%.
Choose the pattern by meaning
These forms are not interchangeable. Choose the construction by meaning, not by which preposition appears most often.
taxable in + place
Referring to a jurisdiction
Use taxable in for countries, states, or regions where tax applies.
Her salary is taxable in both countries.
taxable at + rate
Giving a tax rate
Use taxable at when stating the percentage or level of taxation.
Luxury items are taxable at a higher rate.
See the difference in context
The same subject can take different constructions because each sentence answers a different question.
Construction
Example
Meaning
taxable under
The payment is taxable under state law.
subject to tax according to a law or rule
taxable in
The company is taxable in France.
subject to tax within a jurisdiction
taxable at
The product is taxable at 10%.
subject to tax at a particular rate
subject to tax in
The assets are subject to tax in Italy.
useful alternative in formal writing
Common mistakes
Some combinations appear in real text but do not mean what learners often assume.
Using taxable at for a country
Taxable at normally refers to a rate, not a location.
✕ The income is taxable at Germany. ✓ The income is taxable in Germany.Confusing under and in
Under names the legal basis; in names the jurisdiction.
✕ The income is taxable under Canada. ✓ The income is taxable in Canada.Quick practice
Choose the expression that matches the intended meaning.
1. The pension is taxable ___ federal law.
2. The profits are taxable ___ Singapore.
3. Imported goods are taxable ___ 8%.
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Frequently asked questions
Can I say taxable under the tax code?
Yes. Taxable under is standard when referring to legal authority or regulations.
Is taxable in used for cities and countries?
Yes. It can refer to any tax jurisdiction, including cities, states, and countries.
Can taxable at describe an amount instead of a percentage?
Yes. It can describe a threshold or level, such as taxable at higher income levels.
Related preposition guides
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