Where you live can change your tax on an equity event by tens of thousands of dollars — from 0% in Texas, Florida, and Washington to 13.3% at the top of the California bracket. Pick your state below, or jump straight to the RSU tax calculator and ISO AMT calculator.
RSU vesting tax by state
Your employer withholds federal tax on RSUs at a flat 22%, but your real marginal rate is usually higher — and each state layers its own rate (and its own supplemental withholding rate) on top. These guides show the withholding gap with worked vesting examples for your state.
- CaliforniaTop rate 13.3%, 10.23% supplemental withholding
- New YorkTop rate 10.9%, 11.70% supplemental withholding
- New JerseyTop rate 10.75%, progressive brackets
- OregonTop rate 9.9%, no sales tax offset
- Massachusetts5% flat rate plus the 4% millionaire surtax
- VirginiaTop rate 5.75%, low bracket thresholds
- GeorgiaFlat 5.39% rate phasing in
- North CarolinaFlat 4.25% rate
- IllinoisFlat 4.95% rate
- ColoradoFlat 4.40% rate
- PennsylvaniaFlat 3.07% rate
- TexasNo state income tax — federal gap only
- FloridaNo state income tax — federal gap only
- WashingtonNo wage income tax — capital gains caveat
ISO & AMT by state
Exercising incentive stock options can trigger the Alternative Minimum Tax federally — and a handful of states run their own parallel AMT or tax the ISO spread differently. These guides walk through the state-level AMT trap.
QSBS by state
Qualified Small Business Stock (Section 1202) can exclude federal gain — but states differ sharply on whether they conform. These guides cover the state QSBS exclusion where it matters most.