Het bijzonder belastingtarief is een speciaal belastingpercentage dat wordt gebruikt voor eenmalige of additional beloningen, zoals bonussen, vakantiegeld, overwerktoeslagen en dertiende maanden. Dit tarief wordt door de Belastingdienst berekend op basis van je jaarloon uit het voorgaande jaar.
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Het bijzondere aan deze beloningen is dat ze niet periodiek worden uitbetaald, zoals je maandelijkse loon. Hierdoor worden ze anders belast. De Belastingdienst gebruikt hiervoor een apart percentage, het bijzondere belastingtarief.
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