RSU and ESPP tax calculator
What is RSU? What is ESPP? How is it taxed?
RSU (Restricted Stock Units) — your employer grants you company stock that "vests" (becomes yours) over time, typically quarterly over several years. On the vest date, the fair market value of the vested shares (FMV × shares) counts as §6 employment income. The same amount becomes your cost basis for a later sale.
ESPP (Employee Stock Purchase Plan) — an employee stock purchase plan, typically at a discount (often 15 % off). The discount itself (FMV − purchase price) × shares is §6 income on the purchase date. Your §10 cost basis is the actual price you paid.
Sale — §10 capital gain/loss = sale proceeds (in CZK at the CNB rate on the sale date) minus cost basis (from the vest or the purchase). Holding the shares more than 3 years makes the §10 gain exempt (§4(1)(x) ZDP time test). The §6 income at vest/purchase is never exempted.
Upload broker CSV Morgan Stanley / Shareworks · Fidelity · Charles Schwab · E*TRADE — format auto-detected.
Quick start — employer template Fills a multi-year vest schedule — just the first vest date and share count.
For each event (vest, purchase, sale), add one row to the table below. Fill it in based on the type:
- RSU vest — Type = RSU vest · Date = vest day · Shares = count · Price = market price (FMV) per share on the vest day (we autofill if you provide a ticker) · Currency · Ticker
- ESPP purchase — Type = ESPP buy · Date = purchase day · Shares = count · Price = the price you actually paid · ESPP FMV = market price without the discount on the purchase day (the gap = §6 discount income) · Currency · Ticker
- Sale (RSU or ESPP shares) — Type = Sale · Date = settlement day · Shares = number sold · Price = sale price per share · Currency · Ticker. Pairs FIFO against earlier vest / purchase rows.
Once you've added every event, click "Compute tax" below the table — you'll see §6 + §10 numbers ready for your tax return, with a CNB link for every rate.
Don't feel like typing? Click Load example above. Got a broker CSV (Schwab, Fidelity, Morgan Stanley, E*TRADE) or a standard vesting plan from a large employer? Use the Upload broker CSV / Quick start — employer template panels above.
Methodology and legal basis
How it computes
- RSU vesting: market price on vest date × shares × CNB rate on vest date → §6 employment income. Cost basis for a future sale = vest-date market price (in CZK).
- ESPP purchase: (FMV − purchase price) × shares × CNB rate → §6 discount. Cost basis for the §10 computation = the actual purchase price the employee paid.
- Sale (RSU or ESPP): (sale price − cost basis) × shares × CNB rate on sale date → §10 capital gain or loss. FIFO matching against the oldest unmatched lot.
- 3-year holding test (§4(1)(x) ZDP): if more than 3 years passed between acquisition (vest / purchase) and sale, the §10 gain is exempt. Rendered as green "exempt (3yr)".
- CNB rate: daily CNB rate on the event date. Weekends / holidays fall back to the previous business day (row gets a "fallback" tag).
What this tool does not do
- Does not apply the 100 000 CZK annual §10 threshold. You still see the full taxable gain; applying the threshold is on you.
- Does not credit foreign withholding tax or the payroll tax your employer may have taken at vest (typical "sell-to-cover").
- Broker CSV import supports Morgan Stanley / Shareworks, Fidelity, Schwab, E*TRADE (auto-detected); unknown formats still need manual CSV paste.
- Knows only the 3-year test — not §4a, §10(3)(d) or other specific exemptions.
Rate sources
All FX rates come directly from the Czech National Bank. Every rate used in the breakdown links back to the exact CNB page so you can verify it.