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Het bijzondere tarief houdt rekening fulfilled je normale belastingtarief én de afbouw van heffingskortingen bij hogere inkomens.

Omdat de werkgever bij de uitbetaling van een bijzondere beloning immediate belasting inhoudt op foundation van je vorige jaarloon, kan het zijn dat je uiteindelijk te veel of te weinig belasting betaalt.

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Het jaarloon bijzonder tarief is het totale bruto loon waarover vorig jaar belasting is betaald, zonder rekening te houden achieved aftrekposten. Dit bedrag staat vaak vermeld op je loonstrook onder `Jaarloon BT` en wordt gebruikt om te bepalen hoeveel belasting je betaalt more than bijzondere beloningen, zoals vakantiegeld, bonussen of een 13e maand. Bij bijzondere beloningen in 2025, wordt het jaarloon van 2024 gebruikt. ×

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In excess of deze added inkomsten betaal je belasting, maar het tarief kan hoger zijn dan bij je gewone loon. Hieronder lees je welke soorten bijzondere beloningen er zijn en hoe ze worden belast.