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How RSU tax works in the Netherlands
RSUs are taxed at vesting — the moment your shares become unconditional. The fair market value on that date counts as ordinary wage (Box 1) and your employer withholds wage tax through payroll, usually via sell-to-cover. There is no separate capital-gains event: when you later sell, the Netherlands does not tax the gain itself, but the shares count as Box 3 wealth from January 1st.
If you hold the 30% ruling, 30% of your total wage — salary plus vested RSUs — is paid out tax-free (capped at the 2026 WNT norm of €262,000). That is why the ruling is worth far more for equity-heavy comp than most people expect: it shelters part of your RSUs too.
Why your RSUs feel "over-taxed"
RSUs stack on top of your salary, so they land in your highest marginal bracket — 37.56% or 49.50% in 2026. On a €130,000 total package the marginal euro is taxed at 49.5%. The calculator above shows your true marginal rate on the RSU slice, so you can compare it against selling immediately versus holding.
FAQ
When exactly are RSUs taxed — grant or vest?
At vesting. Grant is not a taxable moment in the Netherlands. The taxable amount is the share value on the vesting date minus anything you paid.
Does the 30% ruling apply to my RSUs?
Yes. Vested RSUs are employment income, so the 30% tax-free allowance covers them as part of your total wage, subject to the €262,000 cap (2026).
I'm under 30 with a master's degree — what changes?
The 30% ruling salary norm drops to €36,497 (from €48,013), so lower salaries still qualify. Tick the "under 30" box above — the calculator trims the tax-free amount so your taxable pay stays at the reduced norm.
Do I pay tax again when I sell the shares?
No capital-gains tax on the sale itself for regular employee shareholders. But from January 1st the shares are Box 3 assets — 36% tax on a deemed return above the €59,357 allowance (2026). (Substantial interests of 5%+ are taxed in Box 2 instead.)
What changes in 2027?
The expat scheme rate drops from a flat 30% to a flat 27% on 1 January 2027, for everyone. The 2026 calculator above uses the 30% rate.
30% Ruling Calculator →
Net salary with the expat scheme, the salary norm check, and what happens when it expires.
Net Salary Calculator →
Plain gross-to-net for 2026 with full bracket and credit breakdown.
RSU Tax Guide →
Vesting, payroll, 30% ruling, Box 3 — the complete picture in plain English.
Full Tax Return →
The whole 2026 picture: partner, mortgage, debts, Box 1/2/3 — every number explained with sources.