How do I declare a one-off bonus (R/REX) received for previous years?

If you received a one-off bonus for previous years (for example 2023–2024) on your salary certificate and it is considered extraordinary income by the tax authorities, here is everything you need to know:

1. Who is concerned

• Police officers, military personnel, or employees in the social services (SAS) are particularly likely to be concerned.
• If you do not belong to these categories but have received a one-off bonus, you should also check whether the letter from the Tax Authorities classifies it as extraordinary income.

2. Declaration in your tax return on taxx.lu

• The bonus (R/REX) must be entered in the “Extraordinary income” category.
• Attach the letter from the Tax Authorities confirming that this bonus benefits from the specific tax regime.

3. Taxation of extraordinary income

• Extraordinary income is taxed according to the lump-sum spreading method, with a maximum rate of 24% applied to this income, even if your ordinary income is taxed at a higher rate.

Example of such extraordinary income

Updated on: 05/03/2026