surtax

An additional tax.

A tax levied on corporations or individuals after net income has exceeded a certain level.

To levy a surtax on.

To put a surtax, or extra tax, on.

A tax on something already taxed; additional tax on specific articles.

An additional or too great burden or strain, as on the nerves or other physical organs.

An additional or extra tax.

To impose an additional tax on.

An additional or extra tax.

an additional tax on certain kinds of income that has already been taxed