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# How do I declare a one-off bonus (R/REX/G) 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**

![Exemple - Revenu extraordinaire](https://storage.crisp.chat/users/helpdesk/website/-/1/c/5/f/1c5fc819171ffd00/screenshot-2026-03-04-at-10250_1304cpy.png =500x120)