# Pending Rewards & Level-up

## Pending Rewards

Pendings rewards are the rewards of your node that you have not yet claimed. 

When you have pendings rewards, you have 3 options: 

**1.** You can choose to claim them and be taxed at between 14% and 20% if you did not wait for your Rewards (see Claim). 

**2.** You can choose not to touch them and wait until your Rewards is over to claim them without tax. 

**3.** You can use them to create a new node, for example if I have **100 $CNODE** of pending rewards I can create a new Emerald Node which costs **80 $CNODE**. At the end of this operation I will have **20 $CNODE** pending rewards left.

To create a node from your pendings rewards, just check the box "Create Node with Pending Rewards" with the associated node type