Equity · perquisite
Restricted stock units (RSUs)
RSUs are taxed as a perquisite on vesting, with a nil or nominal exercise price.
How the taxable value is determined
Perquisite = fair market value on the vesting date × units vested, less any amount paid. Foreign-listed shares additionally attract reporting of foreign assets.
Regime availability
- Old regime
- Prescribed value applies
- New regime
- Prescribed value applies
Documentation to keep
Vesting statement and the exchange price on the vesting date.
Legal basis: Section 17(2)(vi), Income-tax Act
Frequently asked questions
Is restricted stock units (rsus) taxable in India?
RSUs are taxed as a perquisite on vesting, with a nil or nominal exercise price. Perquisite = fair market value on the vesting date × units vested, less any amount paid. Foreign-listed shares additionally attract reporting of foreign assets.
Does the exemption apply under the new tax regime?
Under the old regime this treatment is not applicable — the value is prescribed, not exempted; under the new regime it is not applicable — the value is prescribed, not exempted. Legal basis: Section 17(2)(vi), Income-tax Act.
What records should I keep for restricted stock units (rsus)?
Vesting statement and the exchange price on the vesting date.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.