UK RSU Vesting Tax Calculator 2026/27
UK RSU vesting tax calculator 2026/27 - PAYE income tax + NI on vesting market value, sell-to-cover modeling, CGT on later sale appreciation, US RSU + UK FTCR scenarios.
PAYE + NI on RSU vesting at market value. Sell-to-cover typically funds tax. CGT applies later on share appreciation.
RSU vesting tax scenarios
| Scenario | Vesting value | Income tax | Employee NI | Total tax | Net to employee |
|---|---|---|---|---|---|
| Basic-rate £25k vesting | £25,000 | £5,000 | £2,000 | £7,000 | £18,000 |
| Higher-rate £50k vesting | £50,000 | £20,000 | £1,000 | £21,000 | £29,000 |
| Higher-rate £100k vesting | £100,000 | £40,000 | £2,000 | £42,000 | £58,000 |
| Additional-rate £150k vesting | £150,000 | £67,500 | £3,000 | £70,500 | £79,500 |
| Tech FAANG £250k vesting | £250,000 | £112,500 | £5,000 | £117,500 | £132,500 |
Frequently asked questions
When is RSU vesting taxed?
PAYE + NI at vesting date on full market value. RSUs delivering shares are taxed as employment-related securities options under Chapter 5 of Part 7 ITEPA 2003. Employer reports through payroll RTI within 90 days (Section 222).
Should I settle RSU tax by sell-to-cover or cash?
Sell-to-cover: portion of shares sold automatically to fund tax. Most employers default. Cash: employee pays from existing funds, keeps all shares.
How is CGT worked out when I sell vested RSU shares?
Base cost = vesting market value (tax-paid basis). Gain = sale price - vesting price. CGT 18%/24%. Annual Exempt Amount (AEA) £3,000.
What is an employer NI transfer on share awards?
Many large companies require employee to take Employer NI burden (15%). Grossed up grant compensates. Reduces effective vesting value but employer cost neutral.