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RSU Tax Calculator
What you keep from RSUs when they vest, on top of your salary, at 2026/27 rates
RSU Tax Calculator 2026/27
What will you keep from your RSUs when they vest?
RSUs are taxed as earnings on the day they vest, on top of your salary. Enter your salary and the shares vesting to see the National Insurance, the income tax and the value left after tax.
Based on tax rates and allowances in England, 2026/27
Your salary before tax, plus bonuses and any other taxable income. Leave the RSUs out, they go below.
Some plans, often at US companies, make you pay the employer’s 15% National Insurance too. It is worked out on the full value vesting.
We assume you are the higher earner in your household, because the High Income Child Benefit Charge falls on the higher earner.
What the numbers say
Enter your salary, the number of shares vesting and the share price to see the tax and what you keep.
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Where the vesting value goes
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Illustrative only, not financial advice. Based on tax rates and allowances in England for 2026/27. Personal allowance £12,570, reduced by £1 for every £2 of income over £100,000. Basic rate 20% to £50,270, higher rate 40% to £125,140, then 45%. Employee National Insurance 8% between £12,570 and £50,270 and 2% above, employer National Insurance 15%. National Insurance is worked out on an annual basis, which is exact for directors and a close approximation for most employees. RSUs are taxed as earnings on their market value at vesting. Where employer National Insurance is transferred to you, it is 15% of the full value. It is deductible for income tax but does not reduce the value liable to National Insurance. The High Income Child Benefit Charge is 1% of the benefit for every £200 of adjusted net income over £60,000, the whole benefit at £80,000. Growth after vesting is a capital gain, not earnings. Scottish income tax bands differ. The results depend entirely on what you enter and your circumstances may differ. Talk your figures through with us, the first conversation is free.
How RSUs are taxed when they vest
Restricted stock units are taxed as earnings on the day they vest. The market value of the shares that day is added to your salary and taxed in the band it lands in. It does not matter whether you sell or keep the shares.
Some plans, often at US companies, make you liable for the employer’s 15% National Insurance. It is worked out on the full value vesting. It is deductible for income tax, so income tax is charged on the value less that National Insurance. Your own National Insurance is still on the full value.
This calculator is for RSUs vesting. Shares that have already vested have paid their income tax and National Insurance, and any growth since then is a capital gain. For those, use the capital gains tax calculator. A large vesting can also push you past £100,000, or past £60,000 if you receive Child Benefit, and the calculator shows both.
We cover the rules in detail in our guide to RSU tax in the UK. For a cash bonus, use the bonus tax calculator. For options, use the share option tax calculator or, for qualifying options, the EMI and CSOP share option calculator. The salary sacrifice calculator shows what a pension sacrifice could save.
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Taxed on the day, sold or not
RSUs count as earnings at their full value on the vesting date. If you hold the shares and the price then falls, the tax was still due on the higher figure.
Employer NI can be yours
Some plans make you liable for the employer’s 15% National Insurance, worked out on the full value. It reduces the income tax, but not your own National Insurance.
After vesting, it is capital gains
Once the shares have vested, growth is a capital gain when you sell. It is taxed at 18% or 24% after the £3,000 exemption, not as earnings.
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Questions people ask about tax on RSUs
How are RSUs taxed in the UK?
As earnings, on the market value of the shares on the day they vest. Income tax and employee National Insurance are taken through payroll, and most plans sell enough shares to cover it. If you are liable for the employer’s National Insurance, that comes out too. Growth after vesting is a capital gain when you sell.
How does employer National Insurance on RSUs work?
Some plans, particularly at US-headquartered companies, include a joint election that makes you liable for the employer’s 15% National Insurance. It is 15% of the full value vesting. You can deduct it when working out income tax, so income tax is charged on the value less that amount. Your own National Insurance is still worked out on the full value.
Do I pay tax again when I sell vested RSUs?
Only on any growth since vesting. The value at vesting has already been taxed as earnings, so it becomes your base cost. If you sell for more, the difference is a capital gain, taxed at 18% or 24% after the £3,000 annual exempt amount. The capital gains tax calculator covers that sale.
Can RSUs affect my Child Benefit?
Yes. RSUs vesting count as income, so they can take your adjusted net income over £60,000. The High Income Child Benefit Charge then claws back 1% of the benefit for every £200 above that, and all of it by £80,000. The calculator adds that charge if you tell it about your Child Benefit.
Can I reduce the tax on RSUs?
A pension contribution in the same tax year is the main lever. It extends your basic rate band and, above £100,000, restores personal allowance. It can also reduce the Child Benefit charge. RSUs vest on a fixed date, so the contribution has to be planned around the vesting schedule.
Reviewed by
BSc, MLIBF, PETR, Chartered ALIBF · Co-Founder and Chartered Associate
Chris has spent over a decade in financial planning and specialises in research and technical analysis. He checks every figure and calculation on this page before it is published.
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