Mr Javid described himself as a 'low-tax guy' in an interview with the Times, telling the paper that he wanted to maximise revenue and efficiency.
Pressed on the specifics of tax rises for high earnings, he said: "Wait and see for the Budget...
"But it wouldn't be any surprise that I think taxes should be efficient.
"We want to set them at a rate where we are trying to maximise revenue, and that doesn't always mean that you have the highest tax rate possible.
"Generally I want to see lower taxes, but at a level that is going to pay for the public services."
The SNP condemned the plans, with a spokesperson telling the Scotsman:
“Sajid Javid has only been in his new role a short while and already his policies make clear that the Tories will look to ensure the richest in society receive a tax cut, while the most vulnerable continue to pay the price of Tory austerity.
“Prior to being hand-picked by Tory activists for Prime Minister, the IFS dismissed Boris Johnson’s tax plans that would benefit the wealthiest the most and cost billions of pounds.
“In contrast, the SNP Scottish Government has ensured that Scotland is the fairest taxed part of the UK – with 55% of income tax payers paying less in Scotland than they would elsewhere in the UK."
At an event in Bolton, Labour leader Jeremy Corbyn told PA: "What we need in this country is a rebalancing of our economy.
"We have the most unequal society anywhere in Europe and everything Boris Johnson said during his leadership campaign and Sajid Javid has said since then will make this country more unequal.
"We would increase corporate taxation to the level it was in 2010 in order to fund university places for all those who can get to university and also to properly re-fund our local government and other services across this country.
"We cannot go with austerity year-on-year and at the same time giving tax cuts to the best off."