Tax
Corporate income tax, withholding tax, or other tax expense for the period. Often minimal for loss-making startups, but can be non-trivial with multi-jurisdiction operations or specific tax regimes. — Finance KPI, I'mBoard-authored (editorial tier).
I'mBoard-authored (editorial tier)
No public third-party standard anchors this KPI yet, so I'mBoard authors and maintains the definition — transparently labeled as editorial tier. See the ontology methodology for the published vs editorial tier system and the back-attribution workstream.
Rogue ID: finance.tax
Type: Currency
Domain: Finance
Definition
Corporate income tax, withholding tax, or other tax expense for the period. Often minimal for loss-making startups, but can be non-trivial with multi-jurisdiction operations or specific tax regimes.
Formula
Tax expense for the period (subtracted in net income).Why it matters
Completes the path to net income; can surprise multi-entity companies even while loss-making.
How to interpret
Usually small at a loss-making startup; flag if multi-jurisdiction operations make it material.
Related KPIs
finance.net_income
Source
I'mBoard editorial — authored and maintained by I'mBoard, first published 2026-04-01. No third-party standard is cited for this KPI; when one emerges, the definition is back-attributed and promoted to the published tier (a minor version bump). Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.
Stage relevance
| Company stage | Priority |
|---|---|
| Series A | Recommended |
| Series B | Recommended |
| Series C+ | Recommended |
| Public | Recommended |
Suggested for stages: Series A, Series B, Series C+, Public.
Default owning functions
- Finance
Machine-readable
- This KPI as JSON:
/api/ontology/finance/tax.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
Subscription Revenue
Recognized recurring software revenue for the period — the recurring subscription fees earned under contract, recognized on an accrual basis over the service period. The core revenue line for a SaaS P&L; kept separate from usage and services so the board can read the recurring-vs-non-recurring mix. Distinct from ARR (a forward run-rate) and from cash collected (a financing-timing view). — Finance KPI, I'mBoard-authored (editorial tier).
Third-Party / API / Data Costs
Direct cost of external APIs, data providers, enrichment, and model/LLM inference consumed to deliver the product. Broken out from cloud/hosting because for AI products these costs can move gross margin materially and scale with usage rather than headcount. — Finance KPI, I'mBoard-authored (editorial tier).