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← ArticlesEquity Compensation & Benefits Tax (ESOPs / RSUs / SARs)

ISOs, NSOs and RSUs in the US: Tax at Grant, Exercise and Sale, the AMT and the 83(b) Election

OCT 26, 2026·4 min read·Roshan R·United States

The tax on equity pay depends on whether you hold ISOs, NSOs or RSUs. See what is taxed at each step, how the $100,000 ISO limit and the AMT work, and when to consider an 83(b) election.

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