Tax Intelligence
RSU Tax Calculator
HMRC treats your vesting shares as income. Calculate how much you'll actually take home when your RSUs vest, including sell-to-cover and employer NI passthrough.
Vesting Details
Single Vest Event
Using approximate rate: 1 USD = 0.79 GBP
Some employers pass the 15% employer National Insurance cost to you, reducing your net shares.
Scotland has different income tax rates (19%–48%) which affect your RSU tax calculation.
Enter the details for a single RSU vesting event. Your base salary determines the marginal tax rate applied to your RSU income.
Your RSU Tax Breakdown
2025/26 Tax Year
Net Take-Home Value
£8,248
58 shares retained
Effective Tax Rate
42.0%
Understanding
How RSUs Are Taxed in the UK
Restricted Stock Units are taxed as employment income at the point they vest. HMRC treats the market value of your shares on the vesting date as earnings, subject to Income Tax and National Insurance.
Your marginal tax rate depends on your total income for the tax year — base salary plus the value of all RSUs vesting in that year. This means a large vest can push you into a higher tax band.
Sell-to-cover is the most common settlement method. Your employer sells enough shares to cover the tax liability, and you receive the remaining shares. The number of shares sold depends on your marginal tax rate and the share price.
Watch Out
Employer NI Passthrough
Some employers — notably Amazon — pass the 15% employer National Insurance cost on to the employee. This is legal but significantly reduces your net take-home. It effectively adds another 15% to your total deductions on the vesting value.
If your employer does this, toggle the option above to see the true impact on your vest.
Editor's Note
Employer NI passthrough can reduce your take-home by thousands on a single vest. If you are unsure whether your company does this, check your offer letter or ask your HR team.