RSU & ESPP Calculator
The tax gap when your RSUs vest, and the tax on an ESPP sale as a qualifying or disqualifying disposition, side by side.
RSU vesting details
Shares vesting
15,000+
FMV at vest date ($)
11,000+
Marginal federal rate24.0%
State tax rate9.3%
Shares withheld by employer110
Employer withholding method
Tax breakdown
- Ordinary income at vest
- $25,000
- Federal withheld by employer
- $1,210
- State withheld by employer
- $512
- Actual federal tax owed
- $6,000
- Actual state tax owed
- $2,325
- Shares received (after sell-to-cover)
- 390 shares
Tax shortfall: additional tax due at filing
-$6,604
The flat 22% supplemental rate is below your 24.0% marginal rate. Consider setting aside $4,790 for your tax filing.
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How this is calculated
For RSUs we compare the tax actually owed to what your employer withholds (often a flat 22%); for ESPP we value the discount/look-back and compare qualifying vs. disqualifying tax.
The steps
- RSU: vesting value = shares × price at vest, taxed as ordinary income; tax gap = real tax − amount withheld.
- ESPP: effective price = look-back price × (1 − discount); the discount is the bargain element.
- Compare disqualifying (all bargain as ordinary income) vs. qualifying (part ordinary, part long-term gain) dispositions.
Assumptions
- Flat 22% supplemental withholding by default; the marginal/state rates you enter.
Good to know
- ESPP qualifying rules are simplified; confirm specifics with a tax professional.
Related resources
Assessments
Educational disclaimer. Everything on WealthSerene.com is educational and is not investment advice. Projections and calculations are illustrative; actual results depend on market conditions, your situation and factors outside this tool’s scope. For a decision specific to your situation, consult a qualified financial professional. For tax advice, consult a CPA or Enrolled Agent. View full disclosures
RSU and ESPP taxation is complex. Supplemental withholding at 22% may be insufficient if your marginal rate is higher. Consult a CPA before making decisions about selling or holding equity compensation. Results are estimates based on the information provided.