Income tax - Are overtime hours taxed?

Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Your overtime, whatever you are private employee or public servant (State, territorial or hospitable), are to be declared.

They are tax-exempt on income up to €7,500 (taxable net remuneration) per year, for income for the year 2023.

Example :

As an employee, your overtime earned you money €1,500 crude (approximately €1,215 net tax) in 2023.

This amount is exempt from tax.

Your overtime beyond the ceiling of €7,500 carried out in 2023 are subject to tax.

Example :

As an employee, your overtime earned you money €9,800 crude (approximately €7,938 net tax) in 2023.

The taxable amount is €438 (€7,938 - €7,500).

Please note

The amount of this ceiling includes the remuneration of RTT days that you have renounced with the agreement of your employer.

If you're part-time, this also concerns your additional hours (carried out beyond the duration of your employment contract).

Example :

As a part-time employee, you work 30 hours a week.

Your hours spent beyond this period have brought you back €1,000 crude (approximately €810 net tax) in 2023.

This amount is exempt from tax.

Exempt overtime is now pre-filled in your return.

If you have several employers and exceed the ceiling, you must declare the surplus with your salaries.

Please note

If the amounts are not pre-filled, you must enter them (exempt overtime line).

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