What's withheld when your AAPL RSUs vest vs. what you actually owe in Washington, 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 Washington, a $50,000 vest leaves an estimated −$3,570 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.
| Base salary | $25k vest | $50k vest | $100k vest |
|---|---|---|---|
| $150,000 | −$500 | −$1,000 | −$4,570 |
| $200,000 | −$1,070 | −$3,570 | −$9,400 |
| $300,000 | −$3,250 | −$6,500 | −$13,000 |
| $500,000 | −$3,250 | −$6,500 | −$13,000 |
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).
Washington has no state income tax, so there is no state tax on RSU income. The whole gap is federal: on a $50,000 vest at a $200,000 salary, 22% withheld ($11,000) versus $14,570 owed, a shortfall of $3,570.
Washington does have a separate tax on long-term capital gains above an annual deduction. It applies to gains when you later sell shares you've held for more than a year, not to the RSU income at vest.
Washington's WA Cares long-term-care premium (0.58% of wages, no cap, unless you have an approved exemption) and Paid Family and Medical Leave premiums are also withheld from RSU income. They're withheld correctly, so they don't create a gap, but they reduce what you keep. They're not included in these estimates.
If you worked in another state during the vesting period, that state may tax the portion of the RSU income earned there, even after you moved to Washington.