A progressive tax is that tax policy in which the tax rate increases as the amount income of the tax payer increases. In other words, lower income is taxed at lower rate whereas higher income is taxed at higher rate.
For example: A person earning an income of $\mathrm{₹}2$ lakh a year may be taxed at the rate of $10\%$ and income between ₹ 2-5 lakh a year be taxed at a rate of $20\%$ and so on.