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Bijzondere beloningen worden belast tegen het zogenaamde bijzonder tarief. Dit tarief is niet hetzelfde als het normale belastingtarief op je loon. Het share dat wordt ingehouden, is afhankelijk van je jaarloon bijzonder tarief.
Het bijzonder belastingtarief is een speciaal belastingpercentage dat wordt gebruikt voor eenmalige of additional beloningen, zoals bonussen, vakantiegeld, overwerktoeslagen en dertiende maanden. Dit tarief wordt door de Belastingdienst berekend op basis van je jaarloon uit het voorgaande jaar.
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