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Het is dus goed om te weten dat de belasting op bijzondere beloningen een voorlopige inhouding is. De definitieve belasting wordt pas berekend bij je aangifte inkomstenbelasting.

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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 foundation van je jaarloon uit het voorgaande jaar.

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