RSU/Stock option holders

RSU/Stock option holders

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A Restricted Stock Unit (RSU) is a grant (or promise) to an employee that on completion of a ‘vesting period’ he/she will receive a number of shares or cash to the value of such shares. In this way, no shares or cash will pass to the employee until the vesting period has passed.

Revenue have confirmed that where RSUs vest to an Irish tax resident they are taxable on the value received in full. However double tax relief may be available if the RSUs are taxable in a foreign location also. Restricted Stock Units are subjected to PAYE withholding at source when paid through Irish payroll.

Tax on stock options can arise at:

  • grant;
  • vest; and
  • exercise.

Contact us if you would like to discuss how your RSUs or stock options will be taxed in Ireland.

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