Reference

The 2026 equity compensation numbers

The 12 federal limits, rates, and deadlines that come up most when you're paid in company stock. Each one links to the IRS or SEC rule it comes from, so you can check it yourself.

Last checked September 2026. Federal only. Run the RSU withholding calculator

EmployeesRSUs, ESPPs, and ISOs

RSU withholding: 22%; What most companies hold back for federal tax when your RSUs vest or a bonus pays out, on the first $1 million a year. If you're in a higher bracket, it won't cover everything.; Source: IRS Publication 15 (2026)
ESPP yearly cap: $25,000; The most stock you can sign up to buy through a qualified ESPP each calendar year, based on the price at the start of the offering.; Source: IRC §423
ISO yearly limit: $100,000; If more than $100,000 of your ISOs (valued at grant) can first be exercised in the same year, the extra gets treated as NSOs.; Source: IRC §422
Holding period for ISOs and ESPPs: 2 yrs + 1 yr; To get the better tax treatment, sell more than 2 years after the grant or offering date and more than 1 year after you exercise or buy.; Source: IRC §422, IRC §423

ExecutivesInsider stock and big positions

Top 2026 bracket: 37%; Starts at $640,600 of taxable income if you're single, $768,700 if you're married filing jointly. It's also what gets withheld on bonus and RSU pay past $1 million in a year.; Source: IRS Rev. Proc. 2025-32, IRS Publication 15 (2026)
10b5-1 cooling-off period: 90–120 days; How long directors and officers wait after setting up a 10b5-1 plan before any trades can happen. Other insiders wait 30 days.; Source: SEC Rule 10b5-1
Form 4 deadline: 2 business days; How long directors, officers, and 10% owners have to report a trade in their company's stock.; Source: Exchange Act §16(a)
Top rate on long-term gains: 23.8%; 20% once taxable income passes $545,500 (single) or $613,700 (joint), plus the 3.8% net investment income tax once modified AGI passes $200,000 or $250,000.; Source: IRS Rev. Proc. 2025-32, IRC §1411

FoundersFounder stock and exits

83(b) deadline: 30 days; You have 30 days after getting restricted stock to file an 83(b) election. There's no extension if you miss it.; Source: Treas. Reg. §1.83-2
QSBS cap: $15 million; How much gain you can exclude per company (or 10x what you paid, if that's more) on qualified small business stock issued after July 4, 2025. Older stock is capped at $10 million.; Source: IRC §1202
QSBS holding periods: 3 · 4 · 5 yrs; For QSBS issued after July 4, 2025, hold it 3 years to exclude 50% of the gain, 4 years for 75%, and 5 years for 100%. Older stock still needs the full 5 years.; Source: IRC §1202
AMT exemption: $140,200; The 2026 amount for married couples filing jointly ($90,100 if you're single). It starts shrinking once your AMT income passes $1,000,000 ($500,000 single). Exercising ISOs is one of the most common ways people end up owing AMT.; Source: IRS Rev. Proc. 2025-32

How these are checked

Every figure comes straight from the primary source linked next to it: the IRS revenue procedure with the 2026 inflation adjustments, IRS Publication 15 for withholding, the tax code sections for ISOs, ESPPs, QSBS, and the net investment income tax, and the SEC rules for 10b5-1 plans and Form 4. Nothing here is estimated or rounded from a secondary site.

I re-check the list each January, when the IRS publishes the next year's numbers, and whenever a law changes one of them. The date at the top is the last full check.

Citing this page

You're welcome to quote any number here. Each one has its own link, like malikonmoney.com/numbers#rsu-withholding. Please cite the original IRS or SEC source too.