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.
A tax paid by the individual or organization on which it is levied. For example, the personal income tax is levied on individuals, who end up bearing the entire burden of the tax. A direct tax cannot be shifted from the entity on which it is levied. Compare indirect tax.
