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11+personal-taxes

Taxable Income Basics

Taxable income is total earnings minus allowable deductions, reliefs and exemptions — so tax is calculated on a smaller figure than gross earnings. Knowing the difference prevents overpaying.

In this lesson

Taxable Income Basics is part of Teen Guide to Income Tax. This preview shows how personal-taxes connects to everyday family decisions such as earning, saving, spending choices, goals, approvals, or parent-guided money conversations inside Progress Penguin.

Think about this money choice

Bola earns 120000 in local currency a year from her part-time job. Not all of that is taxable.

How it works

Taxable income is not the same as total earnings. It is the portion of earnings on which income tax is calculated after allowable deductions, reliefs, and exemptions have been subtracted. Understanding what is and is not taxable means you can calculate your actual tax liability accurately — and avoid over- or under-paying.

Apply it to a real decision

Real-life money moment: Bola earns 120000 in local currency a year from her part-time job. Her employer offers a pension scheme — contributions of 12000 in local currency per year are tax-deductible. Her taxable income is not 120000 in local currency — it is 120000 in local currency minus 12000 in local currency = 108000 in local currency. Tax is calculated on 108000 in local currency, not on the full earnings.

Activity preview

Connect the ideas

Use the lesson to complete this short practice activity.

Try one real money action

Open Tasks and submit proof for one task, or open Requests and make a deposit request. Parent approval can happen later.

Quiz preview

Taxable income basics mean:

Allowances and thresholds reduce what portion of income is taxed
Taxable income and gross income are always the same figure
Income tax only applies above 1000000 in local currency annually
All money received from any source is immediately subject to tax

You earn 500000 in local currency and personal allowance is 200000 in local currency. Taxable income:

700000 in local currency — allowance is added to gross for tax purposes
300000 in local currency — only earnings above the allowance are taxed
200000 in local currency — the allowance itself is what you pay tax on
500000 in local currency — tax applies to the full gross income