The map: all-in tax on a $50,000 RSU vest
Pick a salary and a measure. Each tile links to the calculator pre-set to that state, so you can plug in your own vest.
All 50 states and D.C., ranked
Sorted by all-in tax rate at the selected salary. Click any column header to re-sort. "Gap" is withheld minus owed: negative means you owe more when you file.
| State withholding | |||||||
|---|---|---|---|---|---|---|---|
| 1 | California | 9.3% | $23,305 | 46.6% | $17,940 | −$5,365 | supplemental 10.23% |
| 2 | Minnesota | 10.15% | $23,078 | 46.2% | $15,300 | −$7,778 | supplemental 6.25% |
| 3 | Oregon | 9.9% | $22,955 | 45.9% | $16,175 | −$6,780 | supplemental 8% |
| 4 | Hawaii | 9.39% | $22,700 | 45.4% | $16,870 | −$5,830 | wage tables |
| 5 | Washington, D.C. | 9.01% | $22,510 | 45.0% | $16,679 | −$5,830 | wage tables |
| 6 | Connecticut | 8.7% | $22,355 | 44.7% | $16,525 | −$5,830 | wage tables |
| 7 | Vermont | 8.46% | $22,235 | 44.5% | $15,475 | −$6,760 | supplemental 6.6% |
| 8 | New York | 8.11% | $22,061 | 44.1% | $18,025 | −$4,036 | supplemental 11.7% |
| 9 | Rhode Island | 7.96% | $21,986 | 44.0% | $15,170 | −$6,816 | supplemental 5.99% |
| 10 | Maine | 7.15% | $21,580 | 43.2% | $14,675 | −$6,905 | supplemental 5% |
| 11 | Delaware | 6.6% | $21,305 | 42.6% | $15,475 | −$5,830 | wage tables |
| 12 | New Jersey | 6.37% | $21,190 | 42.4% | $15,360 | −$5,830 | wage tables |
| 13 | New Mexico | 5.9% | $20,955 | 41.9% | $15,125 | −$5,830 | supplemental 5.9% |
| 14 | Virginia | 5.75% | $20,880 | 41.8% | $15,050 | −$5,830 | supplemental 5.75% |
| 15 | Maryland | 5.73% | $20,872 | 41.7% | $15,042 | −$5,830 | wage tables |
| 16 | Montana | 5.65% | $20,830 | 41.7% | $14,675 | −$6,155 | supplemental 5% |
| 17 | Kansas | 5.58% | $20,795 | 41.6% | $14,675 | −$6,120 | supplemental 5% |
| 18 | Idaho | 5.3% | $20,655 | 41.3% | $14,825 | −$5,830 | supplemental 5.3% |
| 19 | Illinois | 5.24% | $20,625 | 41.3% | $14,650 | −$5,975 | flat 4.95% |
| 20 | Wisconsin | 5.3% | $20,655 | 41.3% | $16,000 | −$4,655 | supplemental 7.65% |
| 21 | South Carolina | 5.21% | $20,610 | 41.2% | $14,780 | −$5,830 | wage tables |
| 22 | Georgia | 4.99% | $20,500 | 41.0% | $14,670 | −$5,830 | flat 4.99% |
| 23 | Massachusetts | 5% | $20,505 | 41.0% | $14,675 | −$5,830 | flat 5% |
| 24 | Missouri | 4.7% | $20,355 | 40.7% | $14,525 | −$5,830 | supplemental 4.7% |
| 25 | Nebraska | 4.55% | $20,280 | 40.6% | $13,925 | −$6,355 | supplemental 3.5% |
| 26 | West Virginia | 4.58% | $20,295 | 40.6% | $14,465 | −$5,830 | wage tables |
| 27 | Oklahoma | 4.5% | $20,255 | 40.5% | $14,425 | −$5,830 | supplemental 4.5% |
| 28 | Utah | 4.45% | $20,230 | 40.5% | $14,400 | −$5,830 | flat 4.45% |
| 29 | Colorado | 4.4% | $20,205 | 40.4% | $14,375 | −$5,830 | flat 4.4% |
| 30 | Michigan | 4.25% | $20,130 | 40.3% | $14,300 | −$5,830 | flat 4.25% |
| 31 | Mississippi | 4% | $20,005 | 40.0% | $14,175 | −$5,830 | flat 4% |
| 32 | North Carolina | 3.99% | $20,000 | 40.0% | $14,220 | −$5,780 | supplemental 4.09% |
| 33 | Iowa | 3.8% | $19,905 | 39.8% | $14,075 | −$5,830 | supplemental 3.8% |
| 34 | Arkansas | 3.7% | $19,855 | 39.7% | $14,125 | −$5,730 | supplemental 3.9% |
| 35 | Kentucky | 3.5% | $19,755 | 39.5% | $13,925 | −$5,830 | flat 3.5% |
| 36 | Alabama | 3.32% | $19,664 | 39.3% | $14,675 | −$4,989 | supplemental 5% |
| 37 | Pennsylvania | 3.07% | $19,540 | 39.1% | $13,710 | −$5,830 | flat 3.07% |
| 38 | Indiana | 2.95% | $19,480 | 39.0% | $13,650 | −$5,830 | flat 2.95% |
| 39 | Louisiana | 3% | $19,505 | 39.0% | $13,675 | −$5,830 | flat 3% |
| 40 | Ohio | 2.75% | $19,380 | 38.8% | $13,925 | −$5,455 | supplemental 3.5% |
| 41 | Arizona | 2.5% | $19,255 | 38.5% | $13,175 | −$6,080 | flat 2% |
| 42 | North Dakota | 2.38% | $19,195 | 38.4% | $12,925 | −$6,270 | supplemental 1.5% |
| 43 | Alaska | 0% | $18,005 | 36.0% | $12,175 | −$5,830 | none |
| 44 | Florida | 0% | $18,005 | 36.0% | $12,175 | −$5,830 | none |
| 45 | New Hampshire | 0% | $18,005 | 36.0% | $12,175 | −$5,830 | none |
| 46 | Nevada | 0% | $18,005 | 36.0% | $12,175 | −$5,830 | none |
| 47 | South Dakota | 0% | $18,005 | 36.0% | $12,175 | −$5,830 | none |
| 48 | Tennessee | 0% | $18,005 | 36.0% | $12,175 | −$5,830 | none |
| 49 | Texas | 0% | $18,005 | 36.0% | $12,175 | −$5,830 | none |
| 50 | Washington | 0% | $18,005 | 36.0% | $12,175 | −$5,830 | none |
| 51 | Wyoming | 0% | $18,005 | 36.0% | $12,175 | −$5,830 | none |
Showing $250,000 salary, single filer, plus a $50,000 vest. Download all three salaries as CSV.
Why the federal gap is the same in every state
Federal law lets employers withhold a flat 22% on supplemental wages such as RSU vests (37% above $1 million in a year). Your real federal rate on the vest depends only on your income and filing status, not your state. For 2026:
| Salary | Owed, single | Gap, single | Owed, married | Gap, married |
|---|---|---|---|---|
| $150k | $12,000 (24.0%) | −$1,000 | $11,000 (22.0%) | $0 |
| $250k | $16,830 (33.7%) | −$5,830 | $12,000 (24.0%) | −$1,000 |
| $400k | $17,500 (35.0%) | −$6,500 | $13,140 (26.3%) | −$2,140 |
Married couples filing jointly get twice-as-wide brackets, so the same household income produces a much smaller federal gap: $1,000 at $250,000 instead of $5,830. That's why the nine states without a wage tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming) still show a gap: it's all federal. Social Security and Medicare are withheld exactly as owed by a single employer, so they don't add to the gap.
Where state withholding makes it better or worse
Most income-tax states publish a flat withholding rate for bonuses and stock compensation. Whether that rate is above or below the state tax you actually owe decides which way your state pushes the gap. For a single filer at $250,000:
- Over-withheld: New York (11.70%), Wisconsin (7.65% once annual wages pass $280,950), Alabama (5%, while its federal-tax deduction cuts the real rate to about 3.32%), California (10.23%) and Ohio (3.5% vs. 2.75%). These states give back part of the federal shortfall.
- Under-withheld: Minnesota (6.25% vs. about 10.15%), Maine (5% vs. 7.15%), Rhode Island (5.99% vs. about 7.96% inside its phase-out range), Oregon (8% vs. 9.9%), Vermont (30% of federal withholding, 6.6%, vs. up to 8.75%), Nebraska (3.5% vs. 4.55%), North Dakota (1.5%), Montana (5% vs. 5.65%) and Kansas (5% vs. 5.58%). Their shortfall stacks on top of the federal one.
- Flat-tax states (Colorado, Georgia, Illinois, Indiana, Kentucky, Louisiana, Massachusetts, Michigan, Mississippi, Pennsylvania, Utah) withhold their flat rate, which matches what you owe almost exactly. Arizona withholds whatever percentage you elected on Form A-4, 2.0% by default, below its 2.5% rate.
- Wage-table states (Connecticut, Delaware, D.C., Hawaii, Maryland, New Jersey, South Carolina, West Virginia) have no flat supplemental rate; employers add the vest to regular pay and withhold through the tables, which lands close to the tax owed.
Hidden bumps: phase-outs that raise the rate on your vest
Several states claw back deductions or low brackets as income rises, so the vest can land in a rate higher than the headline bracket:
- Connecticut adds recapture charges above $200,000, pushing the state tax on the vest to 8.7% at a $250,000 salary even though the top bracket in that range is 6.9%.
- Rhode Island removes its standard deduction and exemption between $261,000 and $290,800 (7.96% at $250,000).
- Minnesota starts reducing its standard deduction above $244,400 (10.15% at $250,000).
- New York phases in its "tax benefit recapture" above $107,650, and Hawaii has five brackets between $125,000 and $325,000.
- Alabama works the other way: it lets you deduct federal income tax, so its 5% top rate costs only about 3.8% to 3.25% on the vest.
2026 rate changes already included
Five states cut rates mid-year, retroactive to January 1, 2026, after most rate tables were published: Arkansas (top rate 3.9% to 3.7%), Georgia (5.19% to 4.99%), South Carolina (6% to a 1.99%/5.21% two-bracket system), Utah (4.5% to 4.45%) and West Virginia (4.82% to 4.58%). January 1 cuts in Indiana, Kentucky, Mississippi, Montana, Nebraska, North Carolina, Ohio and Oklahoma are included too.
Methodology
- Taxpayer: 2026 tax year, single filer or married couple filing jointly, household W-2 salary of $150,000, $250,000 or $400,000 with no bonus, plus one RSU vest worth $50,000. Figures show the extra tax the vest adds on top of the salary.
- Federal: 2026 brackets and standard deductions (IRS Rev. Proc. 2025-32). Withheld at the 22% supplemental rate.
- Payroll: Social Security 6.2% up to the $184,500 wage base, Medicare 1.45%, Additional Medicare 0.9% (withheld above $200,000 of the employee's wages, owed above $200,000 single or $250,000 joint), California SDI 1.3%.
- State owed: 2026 brackets, standard deductions and personal exemptions for each filing status (Tax Foundation 2026 table, Minnesota Department of Revenue), updated for the retroactive 2026 changes above, including every phase-out described in this report.
- State withheld: each state's published 2026 supplemental or flat withholding rate; wage-table states are set equal to the tax owed.
- Scope: state-level comparison. City and county income taxes (New York City, Maryland counties, Portland, Ohio and Pennsylvania localities) add to the totals where you live; the calculator includes them.
- Engine: the same tax code as the VestingGap calculator. Rules reviewed September 22, 2026; next review December 2026.
Use this data
Free to use in articles, newsletters and research under CC BY 4.0. Please credit VestingGap with a link to this page.
Download CSV (306 rows)Run your own numbersFrequently asked questions
Which state has the biggest RSU withholding gap in 2026?
Minnesota. A single filer earning $250,000 comes up $7,778 short on a $50,000 RSU vest, because Minnesota withholds a flat 6.25% on supplemental wages while the vest is actually taxed at about 10.15% at that income, on top of the federal shortfall. Maine is second at $6,905 and Rhode Island third at $6,816.
Is the RSU withholding gap smaller for married couples?
Usually, yes. Joint brackets are twice as wide, so a married couple with $250,000 of household salary is short $1,000 in federal tax on a $50,000 vest, compared with $5,830 for a single filer at the same income. The gap grows again at higher incomes: $2,140 at $400,000.
Do states with no income tax still have an RSU withholding gap?
Yes. The gap comes mostly from federal tax. Employers withhold a flat 22% on RSU income, but a single filer pays 24% or more once taxable income passes $105,700. On a $50,000 vest the federal shortfall is $1,000 at a $150,000 salary, $5,830 at $250,000 and $6,500 at $400,000, in every state including Texas, Florida and Washington.
Why does New York withhold more RSU tax than you owe?
New York withholds a flat 11.70% on supplemental wages such as RSU vests, while most earners below about $1.08 million are taxed at 5.9% to 6.85% plus recapture. At a $150,000 salary the state over-withholding more than cancels the federal shortfall, leaving a New York employee $1,813 ahead on a $50,000 vest. New York City residents also owe city tax, which is not included here.
How much tax do you really pay on RSUs in California?
At a $250,000 salary, a $50,000 RSU vest adds about $23,305 of tax in California, an all-in rate of 46.6% across federal, state, Social Security, Medicare and California SDI. California withholds 10.23% for state tax, which covers the 9.3% state rate at that income, so the shortfall of $5,365 comes almost entirely from federal withholding.