Receiving RSUs at vesting? Estimate the taxes on their value using the form below, then review the assumptions and breakdown. Your employer's withholding and your final tax liability may differ.
*Important Notice: this is an estimate from an online calculator and should not be considered tax advice. This content is not meant to take the place of a CPA, financial advisor, or other financial professional(s) you may need to consult in order to properly manage your RSUs. Please use your discretion when making major financial decisions such as this.
How do I use the RSU tax calculator?
- Choose the Tax Year and RSUs to Model:
- Choose 2025 or 2026, then enter the number of RSUs delivered when they vest. This calculator estimates incremental annual tax for standard U.S. employee awards.
- Input: Enter the number of RSUs in this delivery. Include other RSU wages for the year in your other annual FICA wages.
- Example: For a delivery of 120 RSUs, enter 120.
- Enter the Share Value at Delivery:
- Use the fair market value per share recorded by payroll when the modeled RSUs are delivered at vesting.
- Input: Enter that value in the 'Share value at delivery ($)' field. A later sale price belongs in a separate capital gains calculation.
- Example: If each RSU is valued at $64.00, input '64.00'.
- Enter Your Federal Income Tax Assumption:
- Enter an estimated income tax rate on these RSUs. The tool applies it to the whole modeled value; it does not calculate progressive brackets, deductions, or credits.
- Input: Enter the percentage in 'Federal income tax assumption (%)'. A payroll withholding percentage is not necessarily your income tax rate.
- Example: If your federal tax rate is 24%, input '24.00'.
- Enter Your State/Local Income Tax Assumption:
- Estimate the combined state and local income tax rate on the modeled RSU wages. Enter 0 if no state or local income tax applies.
- Input: Enter the percentage in 'State/local income tax assumption (%)'. Choosing a state does not fill in a rate. State payroll taxes and multi-state allocation are excluded.
- Example: If your state tax rate is 5%, input '5.00'.
- Enter Your Other Annual FICA Wages:
- Use your full-year wages subject to Social Security and Medicare, including bonuses and other RSUs, before the annual Social Security cap. The model assumes both taxes use the same wage base before that cap.
- Input: Enter your own wages in 'Your other annual FICA wages ($)'. Exclude the RSUs modeled above and your spouse's wages. For a joint return, enter your spouse's annual Medicare wages in the separate field.
- Example: If your other annual FICA wages are $100,000, enter 100000. Do not use a Social Security wage figure already capped on Form W-2.
- Select Your Filing Status:
- Your filing status selects the annual Additional Medicare Tax threshold. It does not select your federal income tax rate.
- Input: Choose your filing status. For married filing jointly, include your spouse's annual Medicare wages, or enter 0 if none.
- Example: If you are single, select 'Single'.
- Calculate Your Estimate:
- Action: Review your assumptions, then select 'Calculate estimate'.
- Output: The results show estimated incremental taxes on the modeled RSUs and their value after those taxes. They do not show payroll withholding, capital gains, or your remaining balance due at filing.
Important Notes
Medicare Tax: The 1.45% employee Medicare tax has no wage cap. The estimate also includes 0.9% Additional Medicare Tax on the portion of these RSUs that raises annual wages above the applicable filing-status threshold.
Social Security Cap: The annual Social Security wage cap is $184,500 for 2026 and $176,100 for 2025. Only modeled RSU wages below your remaining cap are subject to the 6.2% employee tax.
Example Calculation
Example assumptions: tax year 2026, single filer, $100,000 in other annual FICA wages, and 1,000 RSUs delivered at vesting with a $50 share value. Using a 22% federal income tax assumption and 5% state/local assumption gives the illustrative result below. These are example rates, not rates determined for your circumstances.
Formula Breakdown
1) Modeled RSU Wages: Number of RSUs delivered at vesting × share value at delivery.
2) Federal Income Tax Estimate: Modeled RSU wages × the federal rate you enter.
3) State/Local Income Tax Estimate: Modeled RSU wages × the state/local rate you enter.
4) Social Security Taxes: 6.2% × the smaller of modeled RSU wages or your remaining annual wage cap. Remaining cap = the selected year's cap minus your other annual FICA wages, never below zero.
5) Medicare and Additional Medicare: Medicare = 1.45% of modeled RSU wages. Additional Medicare = 0.9% of the portion that raises annual Medicare wages above $250,000 (married filing jointly), $125,000 (married filing separately), or $200,000 (other statuses). Include a spouse's Medicare wages only for a joint return.
Example Output
2026 example: single filer; $100,000 other annual FICA wages; 1,000 RSUs delivered at $50 each.
Federal assumption (22%): $11,000.00
State/local assumption (5%): $2,500.00
Social Security: $3,100.00
Medicare: $725.00
Additional Medicare: $0.00
Estimated incremental tax: $17,325.00
RSU value after estimated tax: $32,675.00
Illustrative assumptions only. Not payroll withholding or a final tax bill.