STUC general secretary Roz Foyer said it should be part of a suite of wealth taxes to pay for public services.
And she added that more strikes are "unavoidable" if the Scottish Government sticks with its public sector pay policy.
First Minister Yousaf has suggested a new tax rate income earned between &pound;43,663 and &pound;125,140.
Foyer, who will make a keynote speech at the STUC Congress in Dundee today, said: "Having some sort of additional levy on people earning over about &pound;75,000 would be a very sensible option and a progressive move.
"It's something we would support and it aligns with some of the information in the tax report we produced." Foyer also called for a "deeper look at how we tax wealth" and said she was disappointed that more work had not been carried out on scrapping council tax and assessing land values.
Foyer added: "One of his [the First Minister's] top priorities should be to review the public sector pay policy. I don't think 3.5 per cent is going to cut it.
"If we want to avoid the sort of industrial strife we've seen over the past year, that needs urgent consideration.
"I also think he needs to keep the cost of living crisis at the top of his agenda, and remember that much of poverty is workplace poverty and worker poverty."

Tax the earners over £75k hard, says STUC chief

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