RSU tax calculator for Ireland (2026 and 2027)
Enter your salary and your vest: see the Income Tax, USC and PRSI taken through payroll, the shares sold to cover it, your base cost, and the CGT if you sell later.
RSU Tax
What your employer takes when your RSUs vest, how many shares you keep, and the CGT if you sell later.
Use the rate on your payslip or the ECB reference rate for the vesting date. The example rate is illustrative.
Most plans sell part of the shares at vesting to pay the tax. Others deduct it from your cash pay.
Estimates based on Revenue.ie 2026 tax-year rates and simplified rules — for guidance only, not personal tax advice. Your exact position can differ. Get an exact figure from us →
How this is calculated
Restricted stock units are taxed twice in Ireland, on different amounts.
- At vesting: their market value on that day, converted to euro, is employment income: your employer deducts Income Tax, USC and PRSI through payroll, exactly as for a bonus.
- Your rate: because the RSUs sit on top of your salary, they're taxed at your top rates: for most people in tech that's 40% Income Tax, 8% USC and 4.2% PRSI (4.35% from October 2026), 52.35% in total.
- Sell-to-cover: many plans sell part of the shares on the vesting date to pay that tax.
- Base cost: the euro value at vesting.
- When you sell: only the growth above that figure is a capital gain, taxed at 31% after the €1,270 yearly exemption, and the gain includes any change in the dollar-euro rate.
How the calculator works: it works out the extra tax your RSUs add to your salary using the bands, credits and USC for the year they vest, applies the PRSI rate for the vesting month, counts the shares sold to cover the tax, and, if you sell, the CGT, the rate for the sale date and the payment and filing deadlines.
Questions people ask
How are RSUs taxed in Ireland?
In two steps. At vesting, the market value of the shares is taxed as salary: Income Tax, USC and PRSI, deducted by your employer through payroll. If you later sell, the growth since vesting pays capital gains tax at 31% after the €1,270 yearly exemption, which you pay and report yourself.
What tax rate do I pay on RSUs?
Your top rate. With a salary above €70,044, you're already in the 40% band and the 8% USC band, so it's 40% Income Tax, 8% USC and PRSI: 52.2% for vests before October 2026 and 52.35% from October 2026. On €20,000 vesting in November 2026 that's €10,470.
What is the base cost of RSU shares when I sell?
The market value in euro on the vesting date, the same figure that was taxed through payroll. Shares worth $110 when $1.10 bought €1 have a base cost of €100 each. Only the gain above that is taxed again.
Do the exchange rates change my CGT?
Yes. The base cost is fixed in euro at the vesting date, and the sale is converted at the sale date. In our example the share price rises 20% in dollars, but the dollar falls from $1.10 to $1.20 per euro, so the gain in euro is only €950 and no CGT is due after the exemption.
Do I pay CGT if I sell my RSUs as soon as they vest?
Usually not, because the sale price is close to the base cost, so the gain is close to zero. You still report the sale, including shares sold to cover the tax, on your CGT return (Form CG1, or Form 11 if you're self-assessed) by 31 October of the following year.
What if I'm married or my salary is lower?
The calculator applies the married one-income band if you choose it, and works out the RSUs' tax as the difference between the tax on your salary with and without them, so a vest that crosses from the 20% band into the 40% band is split correctly. Payroll does the same with your cumulative credits and cut-off.
Rates last updated: October 2026 · How we verify
Read the detail
RSU Tax in Ireland: What You Pay at Vesting, and When You Sell explains the rules behind this number.