We discuss how strongly interacting higher-order symmetry protected topological (HOSPT) phases can be characterized from the entanglement perspective: First, we introduce a topological many-body invariant which reveals the non-commutative algebra between flux operator and $C_n$ rotations. We argue that this invariant denotes the angular momentum carried by the instanton which is closely related to the discrete Wen-Zee response and fractional corner charge. Second, we define a new entanglement property, dubbed `higher-order entanglement, to scrutinize and differentiate various higher-order topological phases from a hierarchical sequence of the entanglement structure. We support our claims by numerically studying a super-lattice Bose-Hubbard model that exhibits different HOSPT phases.
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