RSU Tax Calculator

Calculate Indian income tax on RSU/ESOP income with Form 67 DTAA tax credit benefits

Income Details

RSU Details

Form 67 — Foreign Tax Credit

If your employer withheld taxes abroad (e.g., US federal tax on RSU vesting), enter the amount here to claim DTAA credit.

Capital Gains (if sold)

Enter your salary and RSU details to calculate tax liability

How RSU Taxation Works in India

1

Grant

Company grants RSUs. No tax event at this stage.

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2

Vesting

RSUs vest and shares are allotted. Perquisite tax applies: (FMV - Grant Price) × Shares. Taxed as salary income at slab rate.

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3

Sale

Capital gains tax on (Sale Price - FMV at vesting). STCG if held < 24 months, LTCG if held ≥ 24 months.

Form 67 — Claiming DTAA Tax Credit

What You Need

  • Tax residency certificate or Form 10F
  • Foreign tax payment proof (Form 1042-S for US)
  • DTAA article reference (Article 25 for India-US)
  • Country-wise income and tax breakup

How to File

  • File Form 67 on the e-filing portal BEFORE filing ITR
  • Select the country and DTAA article
  • Enter income earned and tax paid abroad
  • Credit is auto-populated in ITR Schedule FSI & TR

Key Rules

  • Credit = Lower of foreign tax or Indian tax on that income
  • Excess foreign tax is NOT refundable or carried forward
  • Must file Form 67 before ITR filing deadline
  • Separate Form 67 for each country

Frequently Asked Questions