What is the special rate (bijz. tar.) on my paycheck?

The special rate on your paycheck is a rate applied to specific, irregular income, such as bonuses, vacation pay, benefits, or other one-time payments. The special rate can also be applied to income for which no or insufficient payroll taxes were withheld during the year.

The specific rate applied as a special rate can vary depending on the type of income and its amount. It can range from 0% (no tax) to the highest tax rate in the Netherlands, depending on your personal circumstances and the nature of the one-time income. As a result, you may be required to pay a different amount of tax based on the special rate than your colleagues.