It opens on a worked example. Change any figure to make it yours, or clear it and start from scratch.
Not sure which one? Leave it on A. The table below shows both scenarios either way.
Polish law (art. 24 ust. 11 ustawy o PIT) defers all taxation to the moment of sale if your equity plan is a qualifying "program motywacyjny": the plan is based on shares of a joint-stock company (spółka akcyjna or its foreign equivalent, e.g. a US Inc.) that is your employer or its parent, and it was established by a resolution of the general shareholders meeting (uchwała walnego zgromadzenia). RSU plans of US public companies typically qualify — but check your plan documents or ask your tax advisor. If the plan qualifies (scenario A), you pay nothing at vesting and 19% on the full gain at sale. If it does not (scenario B), the value at vesting is taxed as regular employment-scale income (12%/32%) and the sale is taxed at 19% on top of the vest-date value. Both scenarios are always shown side by side so you can compare.
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