- an additional or extra tax on something already taxed.
- one of a graded series of additional taxes levied on incomes exceeding a certain amount.
- to put an additional or extra tax on; charge with a surtax.
- a tax, usually highly progressive, levied on the amount by which a person's income exceeds a specific level
- an additional tax on something that has already been taxed
- to assess for liability to surtax; charge with an extra tax
