| a tax exacted directly from the persons who will bear the burden of it (without reimbursement to them at the expense of others), as a poll tax, a general property tax, or an income tax. |
| direct tax n. A tax, such as an income or property tax, levied directly on the taxpayer. |
Direct Tax
A tax that cannot be shifted onto others.
Investopedia Commentary
Income and property taxes are good examples of direct taxes.
See also: Income Tax, Indirect Tax, Property Tax
direct tax