19 June 2026
RSU tax – when does an incentive plan fail to provide tax benefits?
RSU tax is an issue that increasingly concerns IT specialists, employees of foreign capital groups and B2B contractors. In theory, an incentive plan should allow taxation to be deferred until the shares are sold and the income to be taxed at 19% PIT. In practice, not every plan meets the statutory conditions for preferential treatment, and incorrect classification may mean that tax has to be paid earlier — even under the progressive tax scale.
