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Bereken eenvoudig hoeveel belasting je betaalt in excess of een bonus of andere bijzondere beloning op foundation van je salaris. Vul het bruto bonusbedrag, je bruto loon en het jaarloon voor het bijzonder tarief in en ontdek hoeveel netto bonus je ontvangt.
Als je werkgever een hoger belastingtarief inhoudt dan je uiteindelijk verschuldigd bent, dan kun je dit terugkrijgen through de belastingaangifte. Dit komt doordat het bijzondere tarief een voorlopige inhouding is en de definitieve belasting pas bij de aangifte wordt bepaald.
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Het bijzondere aan deze beloningen is dat ze niet periodiek worden uitbetaald, zoals je maandelijkse loon. Hierdoor worden ze anders belast. De Belastingdienst gebruikt hiervoor een aside share, het bijzondere belastingtarief.
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