RSU Tax Calculator

See the real after-tax value of your vesting RSUs — and whether the standard 22% withholding leaves you owing more at tax time.

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RSU income stacks on top of your salary, so your base determines the marginal rate.
After-tax RSU value
$0

on $0 gross · effective rate 0%

Withholding gap
$0
Federal withheld (22%)
$0
Actual federal tax
$0
Social Security
$0
Medicare
$0
State income tax
$0

Estimate only — not tax advice. Assumes RSUs taxed as ordinary income at vesting.

How RSU taxes really work

When your restricted stock units vest, the IRS treats their full market value as ordinary income — exactly like a cash bonus. That income is taxed at your federal marginal rate, hit with Social Security and Medicare, and taxed again by most states. This calculator stacks your RSU income on top of your base salary to find the real marginal rate, then compares it to what your employer actually withholds.

Here is the part that catches people off guard. Employers withhold federal tax on RSU income at the 22% supplemental flat rate (37% on amounts over $1 million). If your salary already puts you in the 32% or 35% bracket — common for software engineers at large tech companies — then 22% is far too little. The shortfall doesn't disappear; it shows up as a balance due when you file.

The 22% under-withholding trap

Say you earn a $300,000 base salary and $100,000 of RSUs vest. Your employer withholds $22,000 in federal tax (22%). But because that $100,000 stacks on top of your salary, it is taxed at 35% — about $35,000. The $13,000 difference is what you'll owe at filing. Multiply that across several vesting events and the surprise can be severe.

The fix is simple once you see the number: set aside the gap this calculator shows, increase your W-4 withholding, or make quarterly estimated payments. Knowing the figure in advance is the whole point.

RSUs, FICA, and state tax

RSU income is wages, so payroll taxes apply. Social Security (6.2%) only applies up to the annual wage base — if your salary already exceeds it, your RSUs owe no additional Social Security. Medicare (1.45%) applies to every dollar, and high earners pay an extra 0.9% above $200,000 (single) or $250,000 (married). State income tax depends on where you live; in no-income-tax states like Washington and Texas, your RSUs escape state tax entirely, which is a meaningful advantage for tech workers there.

Once you know your after-tax RSU value, the smart move is to put it to work. See how it fits your paycheck with our take-home pay calculator, or turn it into long-term growth with our retirement calculator. Equity compensation is complex — confirm your specific situation with a CPA.

Frequently asked questions

How are RSUs taxed?
When RSUs vest, their full market value is treated as ordinary income — just like salary. It is subject to federal income tax, Social Security and Medicare, and state income tax in the year of vesting.
Why might I owe more tax on my RSUs at filing?
Employers withhold federal tax on RSU income at the 22% supplemental flat rate. If your marginal tax bracket is higher than 22% — common for engineers and high earners — too little is withheld, and you owe the difference when you file.
What is the 22% RSU withholding rate?
The IRS supplemental wage withholding rate is 22% on amounts up to $1 million, and 37% above that. Many employers use it for RSUs by default, which can under-withhold for people in the 32% or 35% brackets.
Do RSUs get hit with Social Security and Medicare tax?
Yes. RSU income is wages, so Social Security applies up to the annual wage base and Medicare applies to all of it. High earners also pay the 0.9% additional Medicare tax above the threshold.
How can I avoid an RSU tax surprise?
Estimate your true marginal rate, compare it to the 22% withheld, and set aside the difference — or increase your withholding or make estimated tax payments. This calculator shows that gap for your situation.

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