How are RSUs taxed in Ireland?

When they become yours, their value counts as pay. Your employer takes income tax, USC and PRSI through payroll, often by selling some shares. If you sell later, capital gains tax is due on any rise since.

Do I still file Form RTSO1 for share options?

Not for options used from 1 January 2024: your employer taxes the gain through payroll. Form RTSO1 was for options used before 2024, paid within 30 days.

What capital gains tax rate applies when I sell?

31% for sales from 7 October 2026, 33% before, after the €1,270 annual exemption. Pay by 15 December for sales from January to November, or by 31 January for December sales.

Shares from work

Tax on shares from work: RSUs, options and ESPP

The tax your employer takes when work shares become yours, and the capital gains tax when you sell, to the cent.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

How are RSUs taxed in Ireland?: When they become yours, their value counts as pay. Your employer takes income tax, USC and PRSI through payroll, often by selling some shares. If you sell later, capital gains tax is due on any rise since.
Do I still file Form RTSO1 for share options?: Not for options used from 1 January 2024: your employer taxes the gain through payroll. Form RTSO1 was for options used before 2024, paid within 30 days.
What capital gains tax rate applies when I sell?: 31% for sales from 7 October 2026, 33% before, after the €1,270 annual exemption. Pay by 15 December for sales from January to November, or by 31 January for December sales.

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