What does 上回る mean?
上回る is a Japanese verb meaning “to exceed” in English. It is written as 上回る in kanji, うわまわる in hiragana, and uwamawaru in romaji. This word is part of JLPT N1 vocabulary.
Example sentence
所得税は控除額を上回るいかなる所得にもかかる。
An income tax is levied on any income that exceeds deductions.