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# 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