How is a one-off bonus (R / REX / G) taxed?

Your bonus is not taxed in the same way as ordinary salary. To avoid excessive taxation, a special rule applies: a tax rate specific to the bonus is calculated, and this is then capped at a maximum of 24%.

In practice, you will never pay more than 24% tax on your bonus, regardless of its amount.

Example of a calculation*

A taxpayer in tax bracket 1 with the following income:

• Ordinary income: €80,000
• Taxable extraordinary income: €2,500

• Tax corresponding to ordinary income of €80,000: €18,964
• Tax corresponding to extraordinary income of €2,500: €0

Income used as the basis for calculation, after adding a quarter of the extraordinary income to the ordinary income: 80,000 + 2,500 / 4 = €80,625

Tax corresponding to an adjusted taxable income of €80,625: €20,541

Excess tax after adding a quarter of the extraordinary income: €20,541 - €0 = €20,541

Four times the excess tax: €20,541 × 4 = €82,164

Percentage corresponding to four times the excess tax: €82,164 / €2,500 = 32.87%

Maximum rate applicable to extraordinary income: 24%

Tax on extraordinary income of €100,000: 2,500 x 24% = €600

*excluding the contribution to the employment fund and the dependency contribution

Updated on: 13/03/2026