Het bijzonder belastingtarief is een speciaal belastingpercentage dat wordt gebruikt voor eenmalige of extra beloningen, zoals bonussen, vakantiegeld, overwerktoeslagen en dertiende maanden. Dit tarief wordt doorway de Belastingdienst berekend op foundation van je jaarloon uit het voorgaande jaar.
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Het doel van het bijzondere belastingtarief is om te voorkomen dat je bij je belastingaangifte een grote onverwachte bijbetaling hebt. Als er toch te veel belasting is more info ingehouden, krijg je dit later on terug.
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