Naming what receives the tax
Use on to show the product, activity, or income that is taxed.
With the verb tax, English normally uses tax on for the thing being taxed. At usually introduces a rate or level, not the taxed item itself.
Use tax on something to name what is taxed: tax on fuel, tax on imports. Use tax at with a rate, percentage, or level: taxed at 15%.
These forms are not interchangeable. Choose the construction by meaning, not by which preposition appears most often.
Use on to show the product, activity, or income that is taxed.
Use at before a percentage, amount, or level of taxation.
The verb can take a direct object without a following preposition.
The same subject can take different constructions because each sentence answers a different question.
Some combinations appear in real text but do not mean what learners often assume.
At does not usually introduce the thing being taxed.
✕ The government imposed a tax at fuel. ✓ The government imposed a tax on fuel.Tax at normally needs a percentage, amount, or level.
✕ The product is taxed at. ✓ The product is taxed at 5%.Use on for the target of taxation and for for the reason or purpose.
✕ They introduced a tax for imports. ✓ They introduced a tax on imports.Choose the expression that matches the intended meaning.
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Use tax on for the item being taxed. Use for to describe the purpose of tax revenue.
Yes. At is natural when you mention a tax rate or level.
Yes, but upon is more formal than on and less common in everyday English.
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