President Trump said Monday he would raise the federal tax on gasoline to pay for infrastructure improvements — and called the tax-overhaul outline he released last week only the beginning of negotiations.

“It’s something that I would certainly consider,” Trump told Bloomberg News in the Oval Office, “if we earmarked money toward the highways.”

Trump released a tax plan on April 26 that would cut the maximum corporate tax rate to 15 percent from the current 35 percent. The same reduced rate would apply to partnerships and other “pass-through” private businesses — such as his own sprawling real estate empire.

The plan also called for nearly doubling the personal exemption for individuals but eliminating deductions for state and local taxes.

The president told Bloomberg he was willing to surrender parts of the tax plan in negotiations with Congress but refused to specify which parts.

He also repeated his call for a “reciprocal tax,” which would be aimed at imposing levies on imports to match the rates that each country charges on U.S. exports.

“Everything is a starting point,” Trump said of his tax plan.

The Trump proposal also would eliminate the alternative minimum tax and the estate tax, cut individual income-tax rates and repeal an investment-income tax for high earners, fulfilling a conservative wish list from the past several years.

The one-page plan was silent on both a gas tax or the notion of a reciprocal tax. Trump said he has made no commitments on an increased gas tax but, “it’s something I would certainly consider.”

The federal per-gallon taxes of 18.4 cents on gasoline and 24.4 cents on diesel were last raised in 1993.

Since that year, revenue from the taxes has dropped because of inflation and that the average fuel economy of a passenger vehicle increased by 12 percent, according to the US Department of Transportation.

New York tacks on an additional 42.6 cents per gallon to the federal levy, while New Jersey and Connecticut add 37.5 cents per gallon.