Verb + preposition

Tax on or tax at?

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.

Quick answer

Use tax on for the target of a tax

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%.

The government imposed a tax on fuel.
Luxury goods are taxed at 20%.
They plan to tax online sales next year.

Choose the pattern by meaning

These forms are not interchangeable. Choose the construction by meaning, not by which preposition appears most often.

1
tax on + item

Naming what receives the tax

Use on to show the product, activity, or income that is taxed.

The city introduced a tax on hotel stays.
Many countries tax income on overseas earnings differently.
2
tax at + rate

Giving the tax rate or level

Use at before a percentage, amount, or level of taxation.

Small businesses are taxed at 10%.
The goods were taxed at a higher rate.
3
tax + person or activity

Using tax without a preposition

The verb can take a direct object without a following preposition.

The state decided to tax tobacco more heavily.
They want to tax large corporations fairly.

See the difference in context

The same subject can take different constructions because each sentence answers a different question.

Construction
Example
Meaning
tax on
The tax on cigarettes increased this year.
Standard form for the thing being taxed.
tax at
Foreign income is taxed at 18%.
Used for a rate, percentage, or level.
tax for
The city raised taxes for road repairs.
For can express purpose, not the taxed item.

Common mistakes

Some combinations appear in real text but do not mean what learners often assume.

Using at for the taxed item

At does not usually introduce the thing being taxed.

✕ The government imposed a tax at fuel. ✓ The government imposed a tax on fuel.

Forgetting the rate after at

Tax at normally needs a percentage, amount, or level.

✕ The product is taxed at. ✓ The product is taxed at 5%.

Confusing tax on with purpose

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.

Quick practice

Choose the expression that matches the intended meaning.

1. The country plans to impose a tax ___ sugary drinks.
2. Luxury cars are taxed ___ 25%.
3. Which sentence is natural English? ___

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Frequently asked questions

Do we say tax on or tax for something?

Use tax on for the item being taxed. Use for to describe the purpose of tax revenue.

Can I say taxed at 15%?

Yes. At is natural when you mention a tax rate or level.

Is tax upon acceptable?

Yes, but upon is more formal than on and less common in everyday English.

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