From Dawn of War 2 Chaos Rising Statistics
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Upkeep
Upkeep is a requisition tax that you pay to maintain your army. Each race starts with 0 upkeep, and it will remain 0 as long as you do not go over the population threshold of 
30, and every unit after that will decrease your overall requisition income by a certain amount. Upkeep does not affect power.
For example: The upkeep of a single Guardian is 
5.1, if you build 4 squads of Guardians, you will reach a total of 40, and you will suffer a 25.5 requisition income penalty for the extra 10 worth of Guardians (5 of them) that you have.
Only the most expensive units are taxed this way, you can build the most elite units first which usually have the highest upkeep, but once you are over 30, they will be the first to be penalized.
Income Drain
This change was reverted in 1.2.1
In patch 1.1.3, an additional mechanism has been introduced to tax all units on the battle field regardless of the population, each unit decrease the overall income by a certain percentage, this effect stacks with regular upkeep.
