RSU Tax Calculator: Will You Owe at Tax Time? (2026)
When your restricted stock units (RSUs) vest, the value is taxed like salary. Most companies withhold a flat 22% for federal tax, but if your income puts you in the 24%, 32%, 35% or 37% bracket, that is not enough, and you pay the rest when you file. Enter your vest and pay to see the real tax on your RSUs, the gap you may owe and what you keep.
Several vests in a year? Add up the shares and use an average price.
401(k), health insurance and HSA money taken out before tax. Leave 0 if you are not sure.
Why RSUs often leave you owing tax
RSUs count as "supplemental wages", like a bonus. For 2026 employers usually withhold a flat 22% federal tax on them, or 37% on the part of your supplemental pay above $1 million in the year. Your real tax depends on your top bracket. If your salary plus RSUs reaches the 24% bracket or higher, every vest is under-withheld and the difference is due in April.
Federal gap for every $10,000 of RSUs (2026)
Brackets are for taxable income, which is your income after the standard deduction ($16,100 single, $32,200 married).
| Your top bracket | Single | Married filing jointly | Gap per $10,000 vested |
|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | Refund $1,200 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | Refund $1,000 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 | $0 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 | Owe $200 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 | Owe $1,000 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 | Owe $1,300 |
| 37% | Over $640,600 | Over $768,700 | Owe $1,500 |
Examples
| Situation | Withheld (federal + state) | Really owed | At tax time |
|---|---|---|---|
| Single, Texas: $120,000 salary, $30,000 vests | $6,600 | $7,164 | Owe $564 |
| Single, California: $150,000 salary, $100,000 vests | $32,230 | $35,870 | Owe $3,640 |
| Married, Washington: $220,000 salary, $150,000 vests | $33,000 | $35,258 | Owe $2,258 |
| Single, New York: $200,000 salary, $200,000 vests | $67,400 | $79,878 | Owe $12,478 |
| Married, Massachusetts: $180,000 + $120,000 spouse, $80,000 vests | $21,600 | $23,380 | Owe $1,780 |
In California, the 10.23% state withholding is often more than the real state tax, so the state part can come back as a refund. In New York the 11.7% rate does the same for many people (New York City adds its own city tax).
State withholding rates on RSUs and bonuses
These states use a flat rate for stock pay and bonuses. Other states with an income tax withhold on your normal pay schedule, which is usually close to what you owe.
| State | Usual rate on stock pay |
|---|---|
| New York | 11.7% |
| California | 10.23% |
| Oregon | 8% |
| Vermont | 6.6% (30% of federal) |
| Minnesota | 6.25% |
| Rhode Island | 5.99% |
| New Mexico | 5.9% |
| Virginia | 5.75% |
| Idaho | 5.3% |
| Alabama | 5% |
| Kansas | 5% |
| Maine | 5% |
| Montana | 5% |
| Missouri | 4.7% |
| Oklahoma | 4.5% |
| North Carolina | 4.09% |
| Arkansas | 3.9% |
| Iowa | 3.8% |
| Nebraska | 3.5% |
| Ohio | 3.5% |
| North Dakota | 1.5% |
| Wisconsin | 3.54% to 7.65% (by salary) |
How to avoid a surprise bill
- Raise your withholding. Put an extra amount per paycheck in Step 4(c) of your W-4. Spread the gap over your remaining paychecks.
- Ask about a higher RSU rate. Some companies let you choose a higher federal withholding rate on vests in your equity account.
- Pay estimated tax. Pay the IRS (and your state) by the next quarterly due date after a big vest.
- Know the safe harbor. There is no underpayment penalty if your withholding covers 100% of last year's tax, or 110% if your AGI was over $150,000.
Selling your shares later
Your cost basis is the share price on the vest date, because you already paid income tax on that value. If you sell right away, there is little or no extra tax. If the price goes up after vesting, the gain is a capital gain: short-term (taxed like wages) within one year, long-term (0%, 15% or 20%) after. Many brokers report a $0 basis for RSU shares on Form 1099-B. Use the vest price from your supplemental statement on Form 8949, or you will pay tax twice.
How this calculator works
The RSU value is shares times the price at vest. Federal tax due is your 2026 federal income tax with the RSUs minus your tax without them, using the standard deduction and your salary (plus your spouse's wages if married). Withholding is 22%, or 37% above $1 million. State tax due uses the same before-and-after method with 2026 state rules. Social Security (6.2% up to $184,500 of wages) and Medicare (1.45%) are withheld correctly, but the extra 0.9% Medicare tax can create a small gap for married couples. Local and city taxes are not included. This is an estimate, not tax advice.
FAQ
Why do I owe taxes on my RSUs?
Your company usually withholds a flat 22% federal tax when RSUs vest. If your income puts you in the 24% bracket or higher, 22% is not enough, and you pay the difference when you file your return.
What is the federal withholding rate on RSUs in 2026?
22% on supplemental wages up to $1 million in a year, and 37% on anything above $1 million. Social Security and Medicare are also withheld.
How much tax will I owe on $100,000 of RSUs?
It depends on your bracket. In the 24% bracket the federal gap is about $2,000, in the 32% bracket about $10,000, and in the 35% bracket about $13,000, on top of what was withheld.
Are RSUs taxed twice?
No. You pay income tax on the value at vesting. When you sell, only the change in price after vesting is taxed. Make sure your cost basis on Form 8949 is the vest price, not $0.
What is the RSU withholding rate in California?
California usually withholds 10.23% on stock pay and bonuses. That is often more than the real state tax, so some of it can come back as a refund.
Rules and rates last checked: October 2026. This is an estimate for general information only, not financial, tax or legal advice. Check IRS.gov or a tax professional before you file.