Higher rate

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1. Tax - Income Tax.

A higher rate of income tax is a rate payable at relatively higher percentages, on higher levels of taxable income, compared with basic rate tax.

The charging of higher rates on higher levels of taxable income is generally part of a tax regime designed to be progressive.


2. Other measures and calculations.

In other contexts, any default amount of money - or other amount or proportion - used for calculation of higher entitlements, liabilities or other measures.


See also