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

Your bonus is not taxed in the same way as ordinary wages. 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 calculation*

A taxpayer in tax bracket 1 with the following income:

• Ordinary income: €80.000
• Taxable extraordinary income: €2.500

• Tax on ordinary income of €80.000: €18.964
• Tax on the 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 €80.600: €19.198

Excess tax after adding a quarter of the extraordinary income: €19.198 - €0 = €19.198

Four times the tax surplus: €19.198 × 4 = €76.792

Percentage corresponding to four times the tax surplus: €76.792 / €2.500 = 30,72%

Maximum rate applicable to extraordinary income: 24%

Tax levied on extraordinary income: €2.500 x 24% = €600

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

Updated on: 18/03/2026