Werkgevers houden belasting in op basis van het bijzondere tarief, dat wordt berekend aan de hand van je jaarloon uit het voorgaande jaar. Als je in werkelijkheid minder verdient dan vorig jaar, kan het zijn dat je te veel belasting hebt betaald en bij je belastingaangifte geld terugkrijgt.
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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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Ja, het is mogelijk dat je belasting terugkrijgt around een bijzondere beloning, zoals een bonus of vakantiegeld. Dit hangt af van je totale jaarinkomen en het belastingtarief dat op je bijzondere beloning is toegepast.
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