1 · Vest (Perquisite)
Enter shares, FMV on vest date and RBI rate to compute the perquisite.
VERIFY
Rule 3(8): FMV = opening price on stock exchange on vest date
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Foreign RSU (US Tech) Tax Calculator
The full 4-stage tax chain on US-tech RSUs — vest perquisite → sale capital gains → Schedule FA disclosure → Form 67 foreign tax credit. Every result cites its statutory basis.
Applies to: FY 2025-26 (AY 2026-27) · Last reviewed: 2026-08-05 · Sources cited in tool footer
Your RSU details
Stage 1 — Vest inputs
Stage 2 — Sale inputs
2 · Sale (Capital Gains)
Enter sale price and RBI rate on sale date to compute the capital gain (after vest details above).
VERIFY
VERIFY: Whether foreign-exchange-listed shares qualify for s.112A/111A reduced rates — ITO position is mixed; consult CA before applying reduced CG rates to foreign shares. Domestic rate s.112 (20% with indexation or 10% without) may apply.
3 · Schedule FA (Foreign Asset Disclosure)
All RSUs (vested or unvested) must be disclosed in Schedule FA if you are resident (not RNOR).
Peak value: Report peak fair market value during the calendar year in INR at RBI rate. Closing: Closing balance on 31 December of the calendar year.
Non-disclosure: Black Money Act 2015 s.41 — penalty up to ₹10 lakh per asset + potential prosecution
VERIFY
Schedule FA is a disclosure obligation — it does not itself trigger tax, but omission attracts penalty under the Black Money Act 2015. Verify your residential status (ROR vs RNOR) before assuming the obligation.
4 · Form 67 (FTC Claim)
Enter US federal tax withheld to model the Form 67 credit. When US federal withholding tax was deducted at source on the RSU income.
Foreign tax credit limited to Indian tax on that income — s.90 + Rule 128(4).
VERIFY
s.112A applicability to foreign-listed shares is fact-specific. This tool shows the framework; actual rates may differ based on ITO assessment. Consult a CA before filing.
The 4-stage tax event
A foreign RSU is not one taxable event — it is four, each landing in a different part of your ITR. Most free guides cover only the sale; this tool walks the whole chain.
Stage 1 — Vest (Perquisite)
Perquisite under s.17(2)(vi): FMV on vest date minus amount paid by employee
Stage 2 — Sale (Capital Gains)
Stage 3 — Schedule FA (Foreign Asset Disclosure)
All RSUs (vested or unvested) must be disclosed in Schedule FA if you are resident (not RNOR)
Stage 4 — Form 67 (FTC Claim)
When US federal withholding tax was deducted at source on the RSU income
FAQs
When am I taxed on RSUs?
At vest — the FMV on vest date minus any amount you paid is a perquisite u/s 17(2)(vi) taxed at your slab rate. Your employer deducts TDS u/s 192.
What is my cost of acquisition when I sell?
The FMV at vest that was already taxed as perquisite — s.49(2AA). You do not pay tax again on that amount.
Do I need to disclose unvested RSUs?
Yes — Schedule FA requires disclosure of all foreign assets including unvested RSUs held on 31 Dec. Use peak value and closing value.
What if my US employer withheld federal income tax?
File Form 67 BEFORE your ITR due date to claim FTC. The credit is limited to Indian tax on that income.
Does the ₹1.25L LTCG exemption apply?
VERIFY: s.112A exemption of ₹1.25L applies to listed equity. Whether foreign-listed shares qualify is contested — confirm with your CA.