tax base

noun

: the wealth (such as real estate or income) within a jurisdiction that is liable to taxation

Examples of tax base in a Sentence

an area with a large tax base
Recent Examples on the Web
Examples are automatically compiled from online sources to show current usage. Read More Opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback.
Business leaders have also warned that higher taxes or anti-business signals could prompt firms to expand elsewhere, potentially weakening the city’s future tax base. Kelly Phillips Erb, Forbes.com, 16 May 2026 Without healthy bat populations, lower profits shrink the tax base, leaving county governments with less revenue. The Conversation, Fortune, 14 May 2026 Reform taxes, broaden tax base. Kaitlyn Schallhorn, Oc Register, 4 May 2026 That harsh decline has seen job losses and larger economic ramifications as the tax base, vendors and the region overall has taken hits. Dominic Patten, Deadline, 1 May 2026 See All Example Sentences for tax base

Word History

First Known Use

circa 1943, in the meaning defined above

Time Traveler
The first known use of tax base was circa 1943

Browse Nearby Words

Cite this Entry

“Tax base.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/tax%20base. Accessed 18 May. 2026.

Legal Definition

tax base

noun
1
: a sum (as the total assessed valuation of property in a county) used as the basis of taxation
2
: the source of tax revenue for a governmental body
change the tax base of a school district to reduce the property tax burden
Love words? Need even more definitions?

Subscribe to America's largest dictionary and get thousands more definitions and advanced search—ad free!

More from Merriam-Webster