Glossary · Investments and gains
RSU
Restricted stock units: shares granted by an employer, taxed as pay when they vest.
When RSUs vest, their market value is taxed through payroll as income, with USC and PRSI. That value becomes your base cost, so Capital Gains Tax later only applies to any further gain when you sell.
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Related terms
Vesting · Sell to cover · Share options
All terms · General information, not tax advice.