Taxable period

Tax Glossary Definition

Taxable period

A taxable period is the specific time frame for which a taxpayer’s income, sales, or other tax-relevant activities are measured to determine their tax liability. It sets the start and end dates for calculating taxes and filing returns, and can vary depending on the type of tax—monthly, quarterly, or annually.

Example: For income tax in India, the taxable period is the financial year, from 1st April to 31st March. If an individual earns salary income between 1st April 2025 and 31st March 2026, that period constitutes the taxable period for filing the Income Tax Return for FY 2025-26.

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