Bonus tax

An amount lower than 2400 euros can be paid out tax-free by incorporating it into the employee benefits scheme. The bonus is in addition to the regular salary and therefore always falls into the highest tax bracket applicable to you. This can result in unfavorable taxation.

For tax purposes on the bonus, the special remuneration table applies. In addition to the standard tax rate, you must also apply a reconciliation percentage. This reconciliation percentage depends on the amount of your annual income. You add it on top of the 'standard rate' mentioned above.

Table for employees younger than the retirement age in 2023