The special rate on your paycheck is a tax rate applied to irregular or one-time income. This may include bonuses, holiday allowance, benefits, overtime payments, or other additional payments that are not part of your regular monthly salary.
On Dutch payslips, this is often shown as “bijz. tar.” (short for bijzonder tarief). It applies to income that is taxed separately from your normal wage.
The special rate can also be used if insufficient payroll tax was withheld earlier in the year. In that case, the additional payment may be taxed at a higher percentage to correct the difference.
Why is the special rate sometimes higher
The percentage used for the special rate depends on:
- Your total annual income
- The type of additional payment
- Your personal tax situation
Because the rate is calculated differently from your regular wage tax, it can range from 0% to the highest Dutch tax bracket. This may result in a higher tax deduction than you expect.
Will I get this money back?
In some cases, yes. The special rate is a prepayment of income tax. When you file your annual tax return in the Netherlands, the final amount of tax is calculated. If too much tax was withheld, you may receive a refund.
If you are unsure why a specific percentage was applied to your payslip, contact your payroll department or manager for clarification.