surtax

UK:^*^*UK and possibly other pronunciationsUK and possibly other pronunciations/ˈsɜː^rtæks/

US:USA pronunciation: IPAUSA pronunciation: IPA/n., v. ˈsɝˌtæks; v. also sɝˈtæks/

US:USA pronunciation: respellingUSA pronunciation: respelling(n. sûr′taks′; v. sûr′taks′, sûr taks′)

sur•tax /n., v. ˈsɜrˌtæks; v. also sɜrˈtæks/USA pronunciation n. [countable]

v. [~ + object]

sur•tax (n. sûr′taks′;v. sûr′taks′, sûr taks′),USA pronunciation n.

an additional or extra tax on something already taxed.
one of a graded series of additional taxes levied on incomes exceeding a certain amount.

v.t.

Collins Concise English Dictionary © HarperCollins Publishers::

surtax /ˈsɜːˌtæks/ n

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

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