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dochód podlegający opodatkowaniu
chargeable [ˈtʃɑ:ʤəbl̩, америк. ˈtʃɑ:rʤ-] ПРИЛ.
chargeable income
sth is chargeable to tax
PONS OpenDict

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Примеры из словаря PONS (редакционная проверка)
Одноязычные примеры (не проверены редакцией PONS)
That complex has ample parking space which is not chargeable.
en.wikipedia.org
The interest chargeable to borrowers was fixed originally at 15%, but was shortly afterwards reduced, to be again increased to nearly the old level.
en.wikipedia.org
Cards that are unused in the entire year are not chargeable.
en.wikipedia.org
Inheritance tax is normally chargeable on the death estate when an individual dies.
en.wikipedia.org
It applies to any charges incurred by an individual and in the event that these charges are implied to be chargeable expenditure.
en.wikipedia.org