---
title: "Virginia RSU Tax Calculator (2026): Withholding, Shortfall, and Vesting Examples"
slug: va-rsu-vesting-tax
publishedAt: 2026-06-16T17:00:16.000Z
updatedAt: 2026-06-17T16:41:54.905Z
author: "Mike Navarro"
authorSlug: mike-navarro
category: "State Tax"
tags: ["Virginia", "RSU", "Withholding", "Vesting", "State Tax"]
excerpt: "This Virginia RSU tax calculator shows the gap between 22% federal withholding and your real bracket, plus VA's 5.75% rate. See the gap for your bracket."
canonical: https://myequitytax.com/blog/va-rsu-vesting-tax
---
A Virginia RSU tax calculator estimates your real vest cost: 22% federal default withholding usually trails your actual bracket, and Virginia adds its 5.75% top income-tax rate on top. Run your inputs to see the shortfall before filing.
[**Open the Virginia RSU tax calculator with these inputs prefilled →**](/calculator/rsu?state=VA&shares=110&fmv=75&salary=115000)
## How Virginia taxes your RSU vest
When your RSUs vest, the fair market value of the shares is ordinary W-2 income on the vest date ([IRS Publication 525](https://www.irs.gov/publications/p525)). Virginia treats that same amount as ordinary income subject to state income tax — there is no special equity carve-out. Virginia is a graduated-bracket state, and at the income levels where most RSU recipients sit, the vest income lands entirely in Virginia's top bracket of 5.75%.
The two numbers that matter on every vest:
- **Federal supplemental withholding rate:** 22% on RSU income up to $1M ([IRS Publication 15](https://www.irs.gov/publications/p15)). Above $1M, the rate jumps to 37%.
- **Virginia supplemental withholding rate:** Virginia publishes no separate flat supplemental rate for RSUs and bonuses — employers withhold using the regular graduated wage tables. At RSU-recipient income levels that effectively tracks Virginia's 5.75% top marginal rate.
If your marginal bracket is higher than the supplemental rate, your employer is under-withholding — and you owe the difference at filing time. Because Virginia has no supplemental flat rate that runs below your bracket, the gap on a Virginia vest is usually a federal-side gap.
## Worked examples (Virginia, 2025)
These three scenarios use the EquityTax calculator with the inputs shown. The math is identical to what you'll see when you click through to the calculator. The Virginia state layer applies the 5.75% top rate from the state tax table, since each vest stacks on a salary already above Virginia's top-bracket threshold.
### Example 1 — Junior IC, single filer
**Inputs:** $115K salary, single filer, 110 RSUs vesting at $75 FMV.
**Result:**
- Federal withholding: $1,815
- Virginia withholding: $474.38
- Estimated total tax on the vest: $3,003.51
- **Shortfall vs default withholding:** $83
[Run this scenario in the calculator →](/calculator/rsu?state=VA&shares=110&fmv=75&salary=115000)
### Example 2 — Mid-career IC, married filing jointly
**Inputs:** $205K salary, married filing jointly, 420 RSUs vesting at $115 FMV.
**Result:**
- Federal withholding: $10,626
- Virginia withholding: $2,777.25
- Estimated total tax on the vest: $14,435.30
- **Shortfall vs default withholding:** $302
[Run this scenario in the calculator →](/calculator/rsu?state=VA&shares=420&fmv=115&salary=205000)
### Example 3 — Senior IC, married filing jointly
**Inputs:** $360K salary, married filing jointly, 1,550 RSUs vesting at $205 FMV.
**Result:**
- Federal withholding: $69,905
- Virginia withholding: $18,270.63
- Estimated total tax on the vest: $126,485.76
- **Shortfall vs default withholding:** $30,843
[Run this scenario in the calculator →](/calculator/rsu?state=VA&shares=1550&fmv=205&salary=360000)
## Why employer withholding usually isn't enough in Virginia
In Example 3, the senior IC's RSU income pushes total income into the 35% federal marginal bracket, but the employer still withholds at the 22% federal supplemental default. That 13-point spread is exactly where the $30,843 shortfall comes from — and the calculator adds an estimated underpayment penalty on top once the gap clears the $1,000 IRS threshold. The Virginia 5.75% layer, by contrast, is withheld at the same rate it's owed, so the state side stays balanced; the pain is federal.
The fix is straightforward and depends on the size of the gap:
1. **Adjust your W-4** so your paycheck withholding picks up the difference across the year ([IRS W-4 instructions](https://www.irs.gov/forms-pubs/about-form-w-4)).
2. **Make a quarterly estimated payment** if the shortfall is concentrated around a single vest date.
3. **Sell-to-cover at vest** — if your broker offers it, this can absorb the federal gap automatically; the Virginia portion is typically withheld correctly already.
The 22% federal supplemental rate is a default — not your actual marginal rate. If your total income (salary + RSU) puts you in the 32%, 35%, or 37% bracket, the federal under-withholding alone can dwarf anything on the Virginia side.
## How the Virginia RSU tax calculator handles your vest
The calculator uses Virginia's actual 2025 top marginal rate of 5.75% on the RSU income layer rather than a generic state placeholder, and pairs it with the federal supplemental and FICA layers. Because Virginia has no separate RSU supplemental withholding rate, the calculator models default state withholding at the same 5.75% marginal rate it computes as the actual liability — which is why the Virginia shortfall lands at $0 across all three examples while the federal shortfall does the work.
[Open the calculator with your inputs →](/calculator/rsu?state=VA)
## Frequently asked questions
**What is the Virginia state tax rate on RSUs?**
Virginia taxes RSU vest income as ordinary income at its graduated rates, topping out at 5.75%. At typical RSU-recipient salary levels the entire vest sits in that top bracket, so 5.75% is the effective marginal rate on the vest.
**Does Virginia have a special RSU or supplemental withholding rate?**
No. Virginia publishes no separate flat supplemental rate for RSUs and bonuses; employers withhold supplemental wages using the regular graduated wage-withholding tables, which track the 5.75% top rate at these income levels.
**Why do I still owe tax after my RSUs were withheld?**
Your employer withholds federal tax at the flat 22% supplemental rate ([IRS Publication 15](https://www.irs.gov/publications/p15)), but your real marginal rate may be 24%, 32%, 35%, or 37%. That federal gap — not the Virginia layer — is what shows up as a shortfall at filing time.
**How do I cover the shortfall?**
Adjust your W-4 to withhold more across the year, make a quarterly estimated payment near the vest date, or use sell-to-cover at vest if your broker supports it.
## Sources
- IRS Publication 525, *Taxable and Nontaxable Income* — RSU treatment, fair-market-value rules.
- IRS Publication 15, *Employer's Tax Guide* — federal supplemental withholding rate (22% / 37%).
- [Virginia Revenue Department](https://www.tax.virginia.gov/individual-income-tax) — state income-tax rate and equity-comp guidance.
- EquityTax Virginia RSU Calculator (internal engine, last verified 2026-05-09).
*Estimate only — not financial or tax advice. Consult a qualified CPA before making decisions about exercising stock options, selling equity, or other financial moves.*