Normaal gesproken wordt de loonheffingskorting verdeeld in excess of je reguliere salaris en maandelijks verrekend, waardoor je netto meer overhoudt.
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Het bijzondere tarief houdt rekening met je normale belastingtarief én de afbouw van heffingskortingen bij hogere inkomens.
De hoogte van het belastingpercentage hangt af van je totale jaarinkomen. Hoe meer je verdient, hoe hoger het percentage dat wordt ingehouden. Dit voorkomt dat je bij je belastingaangifte een grote bijbetaling moet doen.
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