IE
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Cost basis is the bridge between “income tax at vesting” and “CGT when you sell”. This guide gives a planning-oriented way to think about RSU cost basis and why broker statements can be misleading for Irish CGT.
When you sell shares, the gain is broadly: sale proceeds minus acquisition cost (cost basis), adjusted for allowable costs.
With RSUs, the vesting event is commonly taxed as income. Many people use the vesting value per share as a practical acquisition cost, because that is the value that was treated as income at vesting.
Brokers may show “gain/loss” using assumptions that do not match Irish CGT reporting: different cost basis conventions, FX handling, fee treatment, or lot matching.
For planning, treat the broker screen as a helpful hint, but rely on vest statements and trade confirmations as the evidence set.
| Vest date and vest price | Supports cost basis |
| Shares vested and shares sold (if any) | Supports lot tracking |
| Sale trade confirmation (price, fees, FX) | Supports disposal proceeds |
It is a common planning assumption, but the right answer depends on your documents and how the award was processed. Use your vesting statement and payroll records as the starting point.
Fees can affect proceeds and may affect the gain calculation. Keep trade confirmations so you can quantify them.
Use the Equity Management page to run a vest + sale scenario so you can see the difference between “income at vest” and “gain after vest”.