This calculator supports UK/US assumptions only. Choose the applicable market in the calculator or its named UK/US tool. Israeli rules are not implemented.
Compare scheme costs, employment tax and capital gains using an explicit 2026/27 scenario. England, Wales and Northern Ireland income tax; qualifying scheme conditions and disposal assumptions matter.
Enter income after Personal Allowance and other income-tax reliefs. This is separate from salary above. Include taxable vest or purchase income if it falls in the sale year. It sets the CGT bands and does not automatically follow salary edits. Assumes no other taxable gains use the basic-rate band.
Assumes readily convertible shares subject to employee NI. RSU value is employment income at vest. This scenario funds that tax in cash and projects the full grant. Sell-to-cover share reductions, employer NI transfers and other gains, losses or share-pooling are not modelled.
Estimated tax: 46% of £62,986 after acquisition cost
Taxable gain: £0 at 18% and £9,986 at 24%.
Employment tax applies to the vest value; CGT applies only to later appreciation after the unused exemption. No option cost is charged to RSUs. The full grant is projected because vest tax is assumed paid separately in cash.
Current-law illustration using 2026/27 rules: standard CGT 18% / 24%, annual exemption up to £3,000 and qualifying BADR 18%. Employment tax uses England, Wales and Northern Ireland bands and annualised category A NI. Assumes no other taxable gains consume the basic-rate band. It excludes Scottish income tax, employer NI transfers, share matching/pooling, losses, other reliefs and cross-border rules. A growth horizon is not a prediction of future tax law. Scheme eligibility and available exemptions are scenario inputs, not verified entitlements.
Calculation and source checks: 20 October 2026. Supported tax year: 2026/27. Illustrative estimates within the stated scope.
2026/27 RSU scenario: £80,000 salary, £50,000 vested shares, 8% annual growth for three years. Sale-year taxable income is £67,430, with £3,000 unused CGT exemption.
England, Wales and Northern Ireland; no other gains using the basic-rate band. Vest tax is funded in cash, so the full share lot is projected. RSUs have no option exercise cost. The sale uses current 2026/27 rules as a scenario, not a forecast.
Calculation checked 21 October 2026. Figures are illustrative and rounded; the calculator keeps unrounded intermediate values.
Worth runs each grant against your full tax position so you see the net-keep, not just the gross. Join the waitlist.
RSUs generally create employment income at vest, with CGT on later appreciation. A qualifying non-discounted EMI exercise can avoid employment tax; qualifying BADR disposals use 18% from 6 April 2026. BADR requires more than two years alone, and the £1m lifetime limit must remain available. Discounted grants or disqualifying events can change the treatment.
No. It assumes vest or purchase tax is funded separately in cash, so the full grant follows the entered price-growth scenario. If shares are sold to fund tax, fewer shares remain invested. Concentration risk, future returns and transaction costs need a separate decision.
Your taxable income in the disposal year, after Personal Allowance and reliefs. Enter it separately from the salary used for vest or purchase tax. If acquisition and sale occur in one tax year, include the taxable equity benefit in that income. The unused exemption must also reflect your other disposals.
Only qualifying free or matching shares kept inside the SIP for at least five years and sold in the plan. That scenario has no modelled income tax, NI or CGT. Early exit, removal before sale, partnership and dividend shares are outside this estimate.