RSU $15,000
$9,018
State $1,534.50 · Total withheld $5,982
All states
2026Rank #4
2026Rank #4California RSU Tax 2026
10.23% — $5,115 state withholding, $31,021 net on $50,000 RSU vest (100 shares × $500 FMV) with $150,000 other annual income (flat supplemental method).
By Sammy S. · Founder · AuthorUpdated for 2026
10.23%
Rate
$5,115
State tax
$18,979
Total withheld
#4
National rank
California RSU withholding at a glance
Supplemental rate
10.23%
State tax (vignette)
$5,115
Total withheld
$18,979
Net RSU
$31,021
California DE 44: 10.23% flat on bonuses and stock options / RSUs (other supplemental wages use 6.6%). Rank #4 on $50,000 RSU vest (100 shares × $500 FMV) with $150,000 other annual income (flat supplemental method). Federal $11,000 + FICA $2,864 on this vignette.
Key takeaways — California RSU tax
- California ranks #4 at 10.23% (~$5,115 state tax on $50,000 RSU vest (100 shares × $500 FMV) with $150,000 other annual income (flat supplemental method)).
- Total vignette withholding ~$18,979 (federal $11,000 + FICA $2,864 + state $5,115); net ~$31,021.
- California DE 44: 10.23% flat on bonuses and stock options / RSUs (other supplemental wages use 6.6%).
- Federal flat supplemental remains 22% regardless of state (IRS Pub. 15).
- Model custom amounts at /rsu-tax-calculator.
California vs similar supplemental rates
States with supplemental rates closest to California (10.23%). California: $5,115 state tax on the vignette.
| State | Rate | State tax | vs CA | Compare |
|---|---|---|---|---|
| California | 10.23% | $5,115 | — | This page |
| District of Columbia | 9.75% | $4,875 | -$240 | vs CA |
 New Jersey | 10.75% | $5,375 | +$260 | vs CA |
 Hawaii | 11% | $5,500 | +$385 | vs CA |
 New York | 11.7% | $5,850 | +$735 | vs CA |
Modeled California RSU stub ($50,000 RSU vest (100 shares × $500 FMV) with $150,000 other annual income (flat supplemental method))
Line amounts are calculated from our engine — the same engine as the RSU tax calculator. Not a substitute for your employer’s stub.
| Line | Amount | Note |
|---|---|---|
| Federal income tax (supplemental) | $11,000 | 22% flat (Pub. 15) on this vignette |
| FICA (SS + Medicare) | $2,864 | 6.2% SS + 1.45% Medicare (Additional Medicare if over $200k YTD) |
| CA state tax | $5,115 | 10.23% |
| Net RSU | $31,021 | After $18,979 total withheld |
California withholding at different RSU sizes
Same $150,000 other annual income; flat supplemental method. State rate 10.23%.
RSU $50,000
$31,021
State $5,115 · Total withheld $18,979
RSU $100,000
$63,731
State $10,230 · Total withheld $36,269
RSU $250,000
$161,861
State $25,575 · Total withheld $88,139
How to read this page
California RSU / supplemental withholding in 2026
California DE 44: 10.23% flat on bonuses and stock options / RSUs (other supplemental wages use 6.6%).
On $50,000 with $150,000 other annual income, modeled state withholding is $5,115 and after-tax share value is about $31,021.
Compared with New York ($5,850 state) and Texas ($0 state) on the same vignette, California sits at rank #4.
California’s two supplemental rates (DE 44)
California’s Employer’s Guide sets 10.23% on RSU vests and stock options and 6.6% on other supplemental wages (overtime, commissions, vacation pay, etc.).
This hub and calculator use the 10.23% RSU/stock rate — appropriate for cash RSU vests and RSU ordinary-income withholding estimates.
RTC §18663 and DE 44 are the controlling references; employers may still choose the aggregate method.
How California payroll usually handles RSU vests
When the RSU vest is paid separately, many employers apply 10.23% state rules plus federal 22% and FICA.
If the RSU vest is combined with regular wages, withholding may follow the aggregate method instead of these flat percentages (IRS Pub. 15 §7).
Employees should reconcile annual liability on Form 1040 — paycheck withholding is only an estimate.
How withholding scales with RSU size
At a constant rate, state tax scales roughly linearly: double the RSU vest and state withholding roughly doubles (before exemptions or method changes).
Above $1M supplemental wages in a year with one employer, federal withholding jumps to 37% on the excess (Pub. 15).
What this profile does not include
Local city or municipal wage taxes (for example NYC resident tax, Philadelphia wage tax, Ohio city income tax) are not in these figures.
California SDI, state disability, paid family leave premiums, and local school taxes are outside the supplemental income-tax line.
Confirm current employer guides linked in the sources section before relying on a stub estimate.
Who this California RSU page helps
Useful if…
- •California employees reading an RSU vest stub
- •Candidates comparing California offers to other states
- •Payroll teams verifying CA supplemental setup
Use official tools if…
- •City or local wage taxes not listed here
- •Signing RSU vests paid with the first regular paycheck (aggregate method)
- •Year-end true-up if under-withheld at 22% federal
California RSU withholding checklist
Quick steps before relying on this vignette for payroll decisions.
- 1Confirm California’s current supplemental rule with the state tax agency.
- 2Ask payroll which withholding method they use for RSU vests.
- 3Check federal, FICA, and state lines separately on the stub.
- 4Run scenarios at /rsu-tax-calculator.
- 5Plan estimated payments if your marginal bracket exceeds 22%.
California RSU withholding ladder
| RSU | State tax | Total withheld | Net |
|---|---|---|---|
| $15,000 | $1,534.50 | $5,982 | $9,018 |
| $50,000 | $5,115 | $18,979 | $31,021 |
| $100,000 | $10,230 | $36,269 | $63,731 |
| $250,000 | $25,575 | $88,139 | $161,861 |
Compare California with another state
Compare any two states
Supplemental RSU withholding on a $50,000 vest (100×$500) with $150,000 other income.
Related states
California RSU tax FAQs
California uses about 10.23% for flat supplemental withholding in our model (~$5,115 on $50,000 RSU vest (100 shares × $500 FMV) with $150,000 other annual income (flat supplemental method)).
On the vignette ($50,000 vest, $150,000 other income): about $18,979 total withheld ($11,000 federal + $2,864 FICA + $5,115 state), leaving ~$31,021 after-tax share value (~62.04 net shares after sell-to-cover).
Supplemental flat rates are a payroll shortcut when RSU income is withheld separately. Employers may instead use the aggregate method (combine with regular wages). Confirm with payroll and your state withholding tables.
Usually no under the flat supplemental method — both are supplemental wages. Timing and whether pay is combined with regular wages can change the stub via the aggregate method.
State income tax withheld may be itemized on Schedule A subject to the federal SALT cap. Whether you benefit depends on your full return.
About $11,000 (22% flat), the same as in every other state on this vignette — plus about $2,864 FICA.
Related topics
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Federal, state, and FICA take-home
Equity vesting calculator
Schedule vesting across grants
State tax compare
Side-by-side state income tax