RSU tax in Delaware

A $60,000 vest costs $3,960 in Delaware tax on top of the federal bill. And the federal share withheld is $2,970 short.

What a $60,000 vest actually costs in Delaware

A single filer already earning $180,000 in salary. The vest stacks on top of that, so it fills the highest brackets rather than starting at the bottom:

Withheld by your employer at 22.0%	$13,200
Federal tax the vest actually costs	$16,170
Federal shortfall, owed in April	$2,970
Delaware income tax on the vest	$3,960
Total still to find	$6,930

The withholding rate is flat, 22.0% below $1 million of supplemental pay. And takes no account of your salary. That is why the gap grows the more you earn.

The gap widens with salary

Salary	Withheld	Actually owed	Shortfall	Delaware tax
$90,000	$13,200	$13,764	$564	$3,960
$160,000	$13,200	$14,570	$1,370	$3,960
$260,000	$13,200	$20,630	$7,430	$3,960

How Delaware treats a vest

Delaware taxes a vest as ordinary income like any other wages, adding $3,960 on top of the federal bill for $60,000 of vesting stock.

If you moved during the vesting period, the income is split between the states you worked in across it: Days worked in each state / total days in vesting period x RSU income = each state's allocation That is worked out day by day, not by where you lived on the vesting date.

Delaware specifics that change the number

Delaware is also one of five states with no general sales tax, so the total tax picture is lighter than the income tax line alone suggests.

What the same vest costs around Delaware

Total income of $240,000 in the states Delaware borders:

State	Its tax	vs Delaware
Pennsylvania	$7,368	−$7,438
Maryland	$12,210	−$2,596
New Jersey	$13,164	−$1,642

Pennsylvania would take $7,438 less, $7,368 against Delaware's $14,806.
Maryland would take $2,596 less, $12,210 against Delaware's $14,806.
New Jersey would take $1,642 less, $13,164 against Delaware's $14,806.

RSU questions in Delaware

Should I sell at vest?

Selling immediately raises the cash for the $6,930 you still owe and leaves no capital gain, because the sale price equals the price you were already taxed on. Holding turns it into an investment decision, any further gain is a capital gain, and any fall is a loss you take on shares you were already taxed on at the higher value.

I moved to Delaware mid-vest, who taxes it?

Both states, split by workdays. The income is allocated across the vesting period, not assigned to wherever you happened to live on the vesting date. The state you left can still claim its share, and California, New York and Massachusetts pursue it hardest.