RSU Tax Estimate · 2026

Apple (AAPL) RSU Tax Calculator forCaliforniaEmployees

What's withheld when your AAPL RSUs vest vs. what you actually owe in California, with 2026 federal brackets.

When Apple Inc. RSUs vest, the vest-day value is taxed as wages. Your employer withholds federal tax at a flat 22%, plus Medicare, Social Security and any state tax. Whether that is enough depends on your bracket. For a single filer earning $200,000 in California, a $50,000 vest leaves an estimated −$3,105 gap between what was withheld and what you'll owe. Many Apple employees also buy shares through the employee stock purchase plan (ESPP). ESPP shares follow different rules (qualifying vs. disqualifying dispositions). This page covers RSUs only, which are taxed as wages when they vest.

AAPL × CA · $200,000 salary · $50,000 vest · single filer

Withheld at Vest

$17,940

22% federal, 10.23% California, Medicare and CA SDI. California supplemental rate for stock compensation.

Actually Owed on the RSUs

$21,045

Extra federal tax ($14,570), California tax ($4,650) and payroll taxes the vest adds on top of your salary.

Estimated Gap

−$3,105

Federal −$3,570, state +$465. On a $10,000 vest: −$107.

Estimates for planning, not tax advice. Social Security is already capped at this salary ($184,500 wage base). Last reviewed September 21, 2026.

Open the AAPL × CA Calculator, Pre-Filled →

Estimated gap by salary and vest size in California

Base salary	$25k vest	$50k vest	$100k vest
$150,000	−$267	−$535	−$3,640
$200,000	−$837	−$3,105	−$8,470
$300,000	−$3,017	−$6,035	−$12,355
$500,000	−$3,517	−$7,035	−$14,070

Withheld at vest minus actually owed. Negative means you'll owe more when you file; positive means over-withholding. Single filer, no bonus, standard deduction, vest in the second half of the year, 2026 federal brackets. The gap is the same for every company at the same vest value; only the share count differs (227 AAPL shares ≈ $49,940 at an example price of $220).

What this means for Apple employees in California

At a $200,000 salary, extra RSU income is taxed by California at 9.3%. The higher rates only start at roughly $371,000 of taxable income (2025 thresholds; 2026 thresholds are indexed slightly higher), and the 13.3% headline rate includes a 1% surcharge that applies only above $1 million.

California requires employers to withhold 10.23% on stock compensation. That is more than the 9.3% most tech salaries actually owe, so the state side is usually slightly over-withheld. On a $50,000 vest at a $200,000 salary: California withheld $5,115, California owed $4,650 (+$465). The shortfall comes from the federal side: 22% withheld ($11,000) versus $14,570 owed (−$3,570).

California SDI (1.3% in 2026, no wage cap) is also withheld from RSU income: $650 on a $50,000 vest. It is withheld correctly, so it doesn't add to the gap, but it does reduce what you keep.

California taxes RSU income based on where you worked between grant and vest. If you move out of California before a grant finishes vesting, California can still tax the share of each vest that relates to your California workdays.

Frequently asked questions

Q.Does Apple withhold enough California tax on my RSUs?

Usually yes, sometimes slightly more than needed. California's required 10.23% supplemental rate on stock compensation is above the 9.3% bracket that applies to most tech salaries between roughly $73,000 and $371,000 of taxable income. Above roughly $446,000, California's 11.3% rate exceeds the 10.23% withheld and a small state shortfall appears. The larger gap is almost always federal.

Q.If I leave California before my Apple RSUs finish vesting, do I still owe California tax?

Often yes, for part of each vest. California generally allocates RSU income by the workdays you spent in California between the grant date and the vest date, so moving to a no-tax state like Texas or Washington doesn't erase California tax on the portion earned while you worked there.

Q.How can I see exactly what Apple withheld on my vest?

Open the release or vest confirmation in your equity account: it lists the shares released, the vest-day price and the shares sold or withheld for taxes. The pay stub for that pay period breaks the withholding into federal, state, Social Security and Medicare lines. Enter those figures in the calculator to compare them with what you actually owe.