RSU calculator
Your restricted stock units vest as taxable pay. Enter your grants, the share price and your salary to see every vest after withholding, whether the flat 22% federal withholding covers the tax you will actually owe, and what selling or holding the shares costs.
Quick answer: For a single filer earning $180,000, $60,000 of RSUs vesting in 2026 has about $13,335 of federal tax withheld, mostly at the flat 22% rate, but adds about $16,530 to the tax bill because it is taxed at up to 32%: about $3,195 more is due at filing.
By John Crane, MBA & the Editorial Team · Updated for the 2026 tax year. How we check our numbers
Total value vesting
$600,000
4,000 units over 13 vests at the prices shown. About $232,263 is withheld for taxes, leaving 2,449 shares.
| Shares you keep | $367,737 | 61.3% |
|---|---|---|
| Federal | $134,363 | 22.4% |
| Social Security and Medicare | $28,720 | 4.8% |
| State and local | $69,180 | 11.5% |
- Vests
- 13
- Next vest
- Dec 1, 2026
- Next vest value
- $37,500
- Still to vest
- $375,000
- Withheld share of value
- 38.7%
- Price used
- $150.00
Value vesting by year
Every vest
13 vests| Date | Grant | Units | Value | Withheld | Shares kept |
|---|---|---|---|---|---|
| Mar 1, 2026 vested | New-hire grant | 1,000 | $150,000 | $60,865 | 594 |
| Jun 1, 2026 vested | New-hire grant | 250 | $37,500 | $13,455 | 160 |
| Sep 1, 2026 vested | New-hire grant | 250 | $37,500 | $13,455 | 160 |
| Dec 1, 2026 | New-hire grant | 250 | $37,500 | $13,455 | 160 |
| Mar 1, 2027 | New-hire grant | 250 | $37,500 | $15,443 | 147 |
| Jun 1, 2027 | New-hire grant | 250 | $37,500 | $15,443 | 147 |
| Sep 1, 2027 | New-hire grant | 250 | $37,500 | $13,455 | 160 |
| Dec 1, 2027 | New-hire grant | 250 | $37,500 | $13,455 | 160 |
| Mar 1, 2028 | New-hire grant | 250 | $37,500 | $15,443 | 147 |
| Jun 1, 2028 | New-hire grant | 250 | $37,500 | $15,443 | 147 |
| Sep 1, 2028 | New-hire grant | 250 | $37,500 | $13,455 | 160 |
| Dec 1, 2028 | New-hire grant | 250 | $37,500 | $13,455 | 160 |
Withholding uses the federal 22% rate on supplemental pay (37% above $1 million in a year), Social Security and Medicare, and California's rule for bonuses (some employers use the regular tables instead). Whole shares are held back to cover it, rounded up. Past vests use today's price unless you import a schedule with prices.
How this is calculated
Tax at vest
RSUs become wages when they vest, at the shares' market value. Employers withhold on them as supplemental pay: usually a flat 22% federal on the year's supplemental wages up to $1 million and a required 37% above, Social Security up to the yearly wage base, Medicare (plus 0.9% above $200,000), and your state's rule for bonus and stock pay, such as California's 10.23% flat rate. Some employers use the regular withholding tables instead. Whole shares are usually held back to cover it, rounded up.
Owed vs withheld
The tax actually owed comes from the full 2026 federal and state returns: your salary, bonus and the year's RSU income, wages only and the standard deduction, compared with the same return without the RSUs. When your top bracket is above 22%, the difference shows up at filing.
Selling later
The price at vest is your cost basis, because that value was already taxed as pay. Only the change after vest is taxed: at ordinary rates within a year, at long-term capital gains rates after a year.
Sources
- IRS Publication 525, Taxable and Nontaxable Income (stock options, ESPP and RSUs)
- IRS Publication 15-T, Federal Income Tax Withholding Methods (2026)
- IRS Revenue Procedure 2025-32: 2026 tax brackets, standard deduction and other inflation adjustments
- State revenue departments, via the Federation of Tax Administrators
Related guides
- How bonuses are taxed in 2026Why a bonus check looks smaller than a paycheck, the 22% federal flat rate, every state's bonus withholding rate, and what you actually owe at tax time.
- How RSUs are taxedRSUs are taxed as pay when they vest. Why the 22% withheld often falls short, how sell-to-cover works, and the 1099-B mistake that taxes income twice.
- How ESPP shares are taxedHow the ESPP discount and lookback work, why qualifying and disqualifying sales are taxed differently, and whether to sell right away or hold.
Questions
How are RSUs taxed?
As ordinary wages when they vest, on the market value of the shares that day. The value appears on your W-2 with your salary, and Social Security and Medicare apply. When you later sell, only the gain or loss since vest is taxed, as a capital gain.
Why do I owe taxes on RSUs at tax time?
Employers usually withhold a flat 22% federal on vesting stock, but RSU income is taxed at your top bracket: 24%, 32%, 35% or 37% for many people who receive them. The difference is due when you file unless you raise your withholding or make estimated payments.
Should I sell my RSUs when they vest?
Selling at vest adds little or no extra tax, since your cost basis equals the value already taxed as pay. Keeping them is the same as choosing to buy your employer's stock with that money, so the question is whether you would make that investment and how much of your wealth already depends on one company.