RSU Vesting Tax Calculator

The shares' fair market value on the vesting date is wage income (IRS Publication 525). The employer withholds federal tax at the flat supplemental rate of 22%, or 37% on the part of the year's supplemental wages above $1,000,000 (IRS Publication 15), plus Social Security at 6.2% until your wages for the year reach the wage base, Medicare at 1.45%, and 0.9% more once they pass $200,000. State withholding is the rate you enter times the vest value; the picker fills each state's published flat rate or, for a state without one, an estimate. Shares sold to cover are the whole shares needed at the vest price to pay all of it. What is withheld is a prepayment: the vest is taxed with your other income on your return, and a later sale is a capital gain or loss measured from the vest-day value.

Source: IRS Publications 525 and 15 (2026); state withholding publications as listed · checked 2026-10-08

Each row runs the calculator on 200 shares vesting at $75 ($15,000) with $150,000 of wages earlier in the year. Federal withholding ($3,300) and Social Security and Medicare ($1,147) are the same in every state. 22 states publish a flat supplemental rate; the /bonus-tax/ table quotes each state's rule.

Rates: each state's 2026 withholding publication, read 2026-10-08 (listed below); a state without a published flat rate withholds on the vest together with regular pay, so its row is an estimate and your employer's figure depends on your withholding certificate. Local income taxes (for example New York City's) are not included.

• IRS Publication 525, Taxable and Nontaxable Income
• IRS Publication 15 (Circular E)
• Alabama Department of Revenue, Withholding Tax Tables and Instructions for Employers (revised January 2026)
• Arizona Department of Revenue, Withholding Tax (Form A-4 election)
• Arkansas DFA, Withholding Tax Instructions for Employers (2026)
• California EDD, California Employer's Guide DE 44 (2026)
• Idaho State Tax Commission, Computing Idaho withholding: supplemental wages
• Iowa Department of Revenue, Withholding Tax Information: supplemental wages
• Kansas Department of Revenue, KW-100 Kansas Withholding Tax Guide (rev. 10-24)
• Maine Revenue Services, 2026 Withholding Tables for Individual Income Tax (instructions)
• Minnesota Department of Revenue, Supplemental Payments
• Missouri Department of Revenue, 2026 Missouri Withholding Tax Formula
• Montana Department of Revenue, Employer and Information Agent Guide with Montana Withholding Tax Tables (V4, November 2025)
• Nebraska Department of Revenue, Nebraska Circular EN, Income Tax Withholding on Wages (paid on or after January 1, 2026)
• New Jersey Division of Taxation, NJ-WT New Jersey Income Tax Withholding Instructions (September 2025)
• New Mexico Taxation and Revenue, FYI-104 New Mexico Withholding Tax (rev. 11/2025, effective January 1, 2026)
• NYS Department of Taxation and Finance, NYS-50-T-NYS New York State Withholding Tax Tables and Methods (effective January 1, 2026)
• North Carolina Department of Revenue, NC-30 2026 Income Tax Withholding Tables and Instructions for Employers
• North Dakota Office of State Tax Commissioner, Income Tax Withholding: supplemental wages
• Ohio Administrative Code 5703-7-10, Withholding on supplemental compensation (effective January 1, 2026)
• Oklahoma Tax Commission, OAC 710:90-1-6 Supplemental wages (2026) and Packet OW-2 2026 Withholding Tables
• Oregon Department of Revenue, Withholding Tax Formulas (effective January 1, 2026)
• Rhode Island Division of Taxation, 2026 Employer's Income Tax Withholding Tables
• Vermont Department of Taxes, GB-1210 2026 Income Tax Withholding Instructions, Tables, and Charts
• Virginia Department of Taxation, Employer Withholding Instructions
• Wisconsin Department of Revenue, Publication W-166 Withholding Tax Guide