RSU Tax Calculator UK 2025-26
When RSUs vest, HMRC treats the market value as employment income — taxed via PAYE at your marginal rate. Find your salary and RSU vest value below for the exact tax breakdown.
How RSU tax works in the UK
At vest — taxed as
Employment income (PAYE)
Basic rate earner
~28% IT + NI
Higher rate earner
~42% IT + NI
After vest — CGT exemption
£3,000/year (2025-26)
RSU tax is collected by your employer via PAYE in the month they vest. After vesting, the shares are treated as capital assets — any subsequent gain (above the vested price) is subject to CGT, with a £3,000 annual exemption. Selling immediately after vesting usually results in negligible CGT (price ≈ vest price).
£5,000 RSU vest — tax by salary
| Base salary | IT on RSU | NI on RSU | Total tax | Net RSU value | Effective rate |
|---|---|---|---|---|---|
| £50,000 | £1,946 | £117 | £2,063 | £2,937 | 41.3% |
| £60,000 | £2,000 | £100 | £2,100 | £2,900 | 42% |
| £70,000 | £2,000 | £100 | £2,100 | £2,900 | 42% |
| £80,000 | £2,000 | £100 | £2,100 | £2,900 | 42% |
| £100,000 | £3,000 | £100 | £3,100 | £1,900 | 62% |
| £120,000 | £3,375 | £100 | £3,475 | £1,525 | 69.5% |
| £150,000 | £2,250 | £100 | £2,350 | £2,650 | 47% |
£10,000 RSU vest — tax by salary
| Base salary | IT on RSU | NI on RSU | Total tax | Net RSU value | Effective rate |
|---|---|---|---|---|---|
| £50,000 | £3,946 | £217 | £4,163 | £5,837 | 41.6% |
| £60,000 | £4,000 | £200 | £4,200 | £5,800 | 42% |
| £70,000 | £4,000 | £200 | £4,200 | £5,800 | 42% |
| £80,000 | £4,000 | £200 | £4,200 | £5,800 | 42% |
| £100,000 | £6,000 | £200 | £6,200 | £3,800 | 62% |
| £120,000 | £5,657 | £200 | £5,857 | £4,143 | 58.6% |
| £150,000 | £4,500 | £200 | £4,700 | £5,300 | 47% |
£15,000 RSU vest — tax by salary
| Base salary | IT on RSU | NI on RSU | Total tax | Net RSU value | Effective rate |
|---|---|---|---|---|---|
| £50,000 | £5,946 | £317 | £6,263 | £8,737 | 41.8% |
| £60,000 | £6,000 | £300 | £6,300 | £8,700 | 42% |
| £70,000 | £6,000 | £300 | £6,300 | £8,700 | 42% |
| £80,000 | £6,000 | £300 | £6,300 | £8,700 | 42% |
| £100,000 | £9,000 | £300 | £9,300 | £5,700 | 62% |
| £120,000 | £7,907 | £300 | £8,207 | £6,793 | 54.7% |
| £150,000 | £6,750 | £300 | £7,050 | £7,950 | 47% |
£20,000 RSU vest — tax by salary
| Base salary | IT on RSU | NI on RSU | Total tax | Net RSU value | Effective rate |
|---|---|---|---|---|---|
| £50,000 | £7,946 | £417 | £8,363 | £11,637 | 41.8% |
| £60,000 | £8,000 | £400 | £8,400 | £11,600 | 42% |
| £70,000 | £8,000 | £400 | £8,400 | £11,600 | 42% |
| £80,000 | £8,000 | £400 | £8,400 | £11,600 | 42% |
| £100,000 | £12,243 | £400 | £12,643 | £7,357 | 63.2% |
| £120,000 | £10,157 | £400 | £10,557 | £9,443 | 52.8% |
| £150,000 | £9,000 | £400 | £9,400 | £10,600 | 47% |
£25,000 RSU vest — tax by salary
| Base salary | IT on RSU | NI on RSU | Total tax | Net RSU value | Effective rate |
|---|---|---|---|---|---|
| £50,000 | £9,946 | £517 | £10,463 | £14,537 | 41.9% |
| £60,000 | £10,000 | £500 | £10,500 | £14,500 | 42% |
| £70,000 | £10,000 | £500 | £10,500 | £14,500 | 42% |
| £80,000 | £11,000 | £500 | £11,500 | £13,500 | 46% |
| £100,000 | £15,618 | £500 | £16,118 | £8,882 | 64.5% |
| £120,000 | £12,407 | £500 | £12,907 | £12,093 | 51.6% |
| £150,000 | £11,250 | £500 | £11,750 | £13,250 | 47% |
£30,000 RSU vest — tax by salary
| Base salary | IT on RSU | NI on RSU | Total tax | Net RSU value | Effective rate |
|---|---|---|---|---|---|
| £50,000 | £11,946 | £617 | £12,563 | £17,437 | 41.9% |
| £60,000 | £12,000 | £600 | £12,600 | £17,400 | 42% |
| £70,000 | £12,000 | £600 | £12,600 | £17,400 | 42% |
| £80,000 | £14,000 | £600 | £14,600 | £15,400 | 48.7% |
| £100,000 | £17,900 | £600 | £18,500 | £11,500 | 61.7% |
| £120,000 | £14,657 | £600 | £15,257 | £14,743 | 50.9% |
| £150,000 | £13,500 | £600 | £14,100 | £15,900 | 47% |
£40,000 RSU vest — tax by salary
| Base salary | IT on RSU | NI on RSU | Total tax | Net RSU value | Effective rate |
|---|---|---|---|---|---|
| £50,000 | £15,946 | £817 | £16,763 | £23,237 | 41.9% |
| £60,000 | £16,000 | £800 | £16,800 | £23,200 | 42% |
| £70,000 | £18,000 | £800 | £18,800 | £21,200 | 47% |
| £80,000 | £20,243 | £800 | £21,043 | £18,957 | 52.6% |
| £100,000 | £22,400 | £800 | £23,200 | £16,800 | 58% |
| £120,000 | £19,157 | £800 | £19,957 | £20,043 | 49.9% |
| £150,000 | £18,000 | £800 | £18,800 | £21,200 | 47% |
£50,000 RSU vest — tax by salary
| Base salary | IT on RSU | NI on RSU | Total tax | Net RSU value | Effective rate |
|---|---|---|---|---|---|
| £50,000 | £19,946 | £1,017 | £20,963 | £29,037 | 41.9% |
| £60,000 | £22,000 | £1,000 | £23,000 | £27,000 | 46% |
| £70,000 | £24,243 | £1,000 | £25,243 | £24,757 | 50.5% |
| £80,000 | £25,900 | £1,000 | £26,900 | £23,100 | 53.8% |
| £100,000 | £26,900 | £1,000 | £27,900 | £22,100 | 55.8% |
| £120,000 | £23,657 | £1,000 | £24,657 | £25,343 | 49.3% |
| £150,000 | £22,500 | £1,000 | £23,500 | £26,500 | 47% |