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RSU Tax Calculator

Calculate the total tax on your RSU vest for 2026. Federal brackets (10-37% OBBBA), FICA ($184,500 SS wage base), and all 50 states. Compare selling at vest vs holding for long-term capital gains.

Number of RSU shares in this vest
$
Stock price on the vesting date
$
Your base salary + other W-2 wages
State supplemental withholding rate

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How to Use This Calculator

Vesting Tax tab

The default tab. Enter your shares vesting, FMV per share, and filing status. The calculator shows your total tax: federal income tax at your actual marginal rate (not just the 22% flat withholding), FICA breakdown (SS + Medicare + Additional Medicare), and state tax. Expand "More options" to add your other W-2 income and select your state. The withholding gap section shows whether you'll owe money or get a refund at tax time.

Sell vs Hold tab

Compare two strategies: sell immediately at vest (no additional capital gains) or hold and sell later. If you hold over 12 months, appreciation above your cost basis (FMV at vest) is taxed at long-term capital gains rates (0%/15%/20%) instead of ordinary income rates (up to 37%). The calculator shows the dollar advantage of each strategy including NIIT (3.8%) for high earners.

Annual Plan tab

Project the year-by-year tax on your full RSU grant. Enter your total grant size, vesting schedule (4-year cliff, monthly, etc.), and expected stock growth rate. See how rising stock prices push you into higher brackets and how the SS wage base ($184,500) affects your FICA in each year.

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The Formula

RSU vesting income is taxed as ordinary W-2 income. The total tax combines three components:

Total Vesting Tax = Federal Income Tax + FICA + State Tax

Federal Income Tax = Tax(W-2 + RSU income) − Tax(W-2 alone)
 where Tax() uses 2026 brackets: 10/12/22/24/32/35/37%

FICA = SS (6.2% up to $184,500) + Medicare (1.45%)
   + Additional Medicare (0.9% above $200K/$250K MFJ)

State Tax = RSU Income × State Supplemental Rate

Cost Basis = FMV per share on vesting date
Capital Gain = Sale Price − Cost Basis
LTCG Tax = gain × 0%/15%/20% (if held >12 months)

The key insight: your employer withholds only 22% flat on RSU income (supplemental wage rate), but your actual marginal bracket may be 24%, 32%, or higher. This creates a withholding gap — the difference between what's withheld and what you actually owe. Plan for this by making estimated payments or adjusting your W-4.

Example

Kevin — Senior Engineer, San Francisco

Kevin earns $180K base salary (MFJ), receives 500 RSU shares vesting at $150/share FMV, and lives in California (10.23% state rate). He's considering whether to sell immediately or hold for 18 months expecting the stock to reach $180.

Vesting Tax tab

RSU vesting income$75,000
Federal income tax (24% marginal)$16,476
Social Security (6.2%)$279
Medicare (1.45%)$1,088
Additional Medicare (0.9%)$45
California state tax (10.23%)$7,673
Total tax$25,561
Net value$49,439

Kevin's employer withholds only 22% flat ($16,500), but his actual federal tax is $16,476 — nearly matching in this case. With higher income, the gap widens significantly.

Sell vs Hold tab

Cost basis$150/share
Expected sale at $180$15,000 appreciation
LTCG tax (15% + CA 10.23%)$3,785
Net gain from holding$11,215

By holding 18 months, Kevin pays ~25% total tax on the $15,000 appreciation (15% LTCG + 10.23% CA) instead of up to 34% if he sold within 12 months. But he takes on concentration risk in a single stock.

FAQ

RSUs are taxed as ordinary W-2 income at the fair market value (FMV) on the vesting date. Your employer withholds federal tax at a flat 22% supplemental rate (37% on amounts over $1M), plus Social Security (6.2% up to $184,500), Medicare (1.45% + 0.9% Additional Medicare above $200K/$250K MFJ), and state tax. The actual tax owed depends on your total income and marginal bracket.
Your cost basis is the fair market value (FMV) per share on the date the RSUs vest. This is the amount already taxed as ordinary income. When you sell, you only pay capital gains tax on the difference between your sale price and this cost basis. Make sure your broker reports the correct adjusted cost basis on Form 1099-B — many brokers report $0 cost basis by default, which would double-tax your RSU income.
Selling immediately at vest means zero additional capital gains tax — the vesting tax is already paid. Holding for over 12 months converts any future appreciation to long-term capital gains (0%, 15%, or 20% vs up to 37% ordinary rate). However, holding concentrates your portfolio in one stock. The decision depends on your tax bracket, expected appreciation, and diversification needs. Use the Sell vs Hold tab to compare both scenarios at your exact income level.
Employers withhold federal tax on RSUs at the flat 22% supplemental rate, but your actual marginal bracket may be 24%, 32%, 35%, or even 37%. For example, with $200K salary + $75K RSU vest (MFJ), your marginal rate is 24%, creating a gap. Make estimated payments or adjust your W-4 to avoid a surprise tax bill. The Vesting Tax tab shows your exact withholding gap.
California taxes RSU income as ordinary income with supplemental withholding at 10.23%. California has no special capital gains rate — long-term gains are taxed at ordinary rates up to 13.3%. This makes California one of the most expensive states for RSU income. States like Texas, Florida, and Washington have no state income tax, which is one reason tech workers relocate.

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