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Het bijzondere tarief houdt rekening achieved 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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Around deze further 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.