Als je werkgever een hoger belastingtarief inhoudt dan je uiteindelijk verschuldigd bent, dan kun je dit terugkrijgen by using 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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Bijzondere beloningen worden belast tegen het zogenaamde bijzonder tarief. Dit tarief is niet hetzelfde als het normale belastingtarief op je loon. Het percentage dat wordt ingehouden, is afhankelijk van je jaarloon bijzonder tarief.
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Het bijzondere tarief houdt rekening fulfilled je normale belastingtarief én de afbouw van heffingskortingen bij hogere inkomens.
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