Equity Tax 2026 - RSU / ISO / NSO for Tech Startups

Calculate the withholding tax on income from employment (IRPEF), social security contributions (INPS) and a 26% capital gain rate for stock options and RSU held by Italian employees of startups and scaleups, including innovative start-up relief under Decree Law No. 179/2012.

Step 1 - Set Up Your Equity Grant

RSU - taxed as vested income (IRPEF + INPS). No strike price applicable.
Calculates the correct marginal tax rate for IRPEF (Italian Income Tax).
Fair market value as of the date of granting this grant.
FMV for each option or RSU at grant date.
Market price at the time of transfer.
Relevant for innovative startup exemption (art. 27 DL 179/2012 - min. 3 years)
Activating + holding for more than three years exempts from withholding tax on capital gains.

Come utilizzare

Configura il tuo grant equity

Seleziona il tipo di strumento (RSU, NSO o ISO), inserisci numero di azioni, FMV al grant, strike price, FMV previsto a exercise e a vendita. Indica il tuo reddito da lavoro 2026 per calcolare lo scaglione IRPEF marginale corretto.

Analizza la tassazione in 3 fasi

Il calcolo mostra l'imposta nelle tre fasi: grant (sempre €0), exercise/vesting (IRPEF + INPS per RSU/NSO; €0 per ISO qualificato con hold ≥ 5 anni), vendita (capital gain 26% sulla plusvalenza). Se la società è una startup innovativa iscritta al RI, verifica l'esenzione ex DL 179/2012.

Domande frequenti

How are RSUs taxed in Italy?

At the time of vesting, the FMV of RSU is taxed as employment income: IRPEF marginal tax brackets 2026 (23%/35%/43%) plus additional regional and municipal taxes and INPS dependent (9.49%). Only a capital gain of 26% is paid at sale on the surplus value over vesting FMV.

What is the difference between ISO and NSO in Italy?

Non-Qualified (NSO) generate taxable income from work, including IRPEF and INPS tax on the entire difference between FMV-strike and sale price. Incentive (ISO) can be qualified if maintained for ≥ 5 years: in this case no exercise is paid and only capital gain of 26% on sale price - strike is paid at sale. If sold within 5 years, ISO are reclassified as NSO.

What is innovative startup assistance for stock options?

Article 27 of the DL 179/2012 (as modified by L 232/2016) provides for tax exemption on stock options gains for innovative startups registered in a special business register section, provided they are held for at least 3 years. The grant must have occurred after January 24, 2012. Always verify with an accountant the actual company qualification.

Do I need to pay INPS on stock options?

Yes, for RSU and NSO, taxable spread at exercise/vesting is subject to INPS dependent contribution (2026 rate: 9.49%). Does not apply to ISO qualified positions (hold ≥ 5 years). Startup innovative relief may also exclude the contributory component based on INPS interpretation.