RSU Guide
RSU Vesting Schedules
Understanding how RSUs vest and are taxed
Common Vesting Schedules
| Schedule | Description |
|---|---|
| 4-Year with 1-Year Cliff | 25% after year 1, monthly thereafter |
| 4-Year Monthly | Equal monthly vesting |
| 3-Year Monthly | 33% annual vesting |
| Immediate Vest | 100% at grant |
RSU Tax Rules
At Vesting
Taxed as ordinary income (W-2)
22-37% withholding typical
At Sale
Additional gains taxed as capital gains
Hold 1+ year for LTCG rate