Qualcomm RSU withholding, and what a vest costs at filing
A vesting Qualcomm RSU is supplemental wages, and the common withholding method applies the IRS optional flat federal rate of 22%. California adds 10.23%, the percentage it publishes for bonuses and stock options. For a married couple in California with $361,500 of salary taking the standard deduction and a $90,000 vest, federal withholding is $19,800 against $22,860 of federal tax on the vest, a shortfall of $3,060. California withholds $9,207 against $8,370, so it over-collects by $837, and that surplus comes back from California rather than reducing the federal balance. Confirm every plan term in your own grant documents. Educational only, and Qualcomm is not a client of this site.
Why this page covers Qualcomm
The tax math of a vest is the same everywhere. What differs by employer is the calendar: which months the vests fall in, when ESPP periods open and close, and how many separate events a household is trying to plan around at once.
A general calculator asks you to supply all of that. The Qualcomm modeler already knows the plan calendar, so you enter less. Qualcomm is the first one built, which is why this page exists and why the numbers below are the ones a Qualcomm employee in California is most likely to recognize.
Qualcomm is the first company with its own modeler here. It is not a client of this site, and no employer named on this property is. Every plan term is something to confirm in your own grant and plan documents, which are the only authority for your grants.
What a Qualcomm vest leaves outstanding
For a Qualcomm employee in California, both jurisdictions apply. Both withhold on supplemental wages, at different rates, and neither rate is a tax rate.
| Jurisdiction | Withheld | Tax on the vest | Difference |
|---|---|---|---|
| Federal, at 22% | $19,800 | $22,860 | Short $3,060 |
| California, at 10.23% | $9,207 | $8,370 | Over $837 |
California withholds 10.23% on bonuses and stock options, the category an employer commonly applies to a vest, while charging less than that on this layer, so it over-collects by $837. For a married couple with a vest this size it only begins to under-withhold above roughly $775,000 of household income, or $380,000 for a single filer. On the figures in this table the shortfall is entirely federal.
Federal rate: IRS Publication 15 (2026), section 7. California supplemental percentage: California EDD, DE 44, Rev. 52 (4-26), page 18, checked August 9, 2026.
How different households compare
Same Qualcomm vest, three situations.
| Household | Effective federal rate on the vest | Settled at filing |
|---|---|---|
| Married jointly, $200,000 salary | 23% | $928 |
| Single, $250,000 salary | 34.3% | $11,030 |
| Married jointly, $361,500 salary | 25.4% | $3,060 |
The single filer has the largest shortfall of the three despite an income between the two married households, because the single brackets are narrower and the same vest therefore reaches a higher rate. Filing status matters as much as income, which is why a coworker's number rarely applies to you.
The ESPP runs on its own calendar
Qualcomm employees frequently hold ESPP shares alongside RSUs, and the two are taxed by completely different mechanisms. An ESPP purchase is not wage income at purchase in the way a vest is; the tax arrives at sale and depends on holding periods measured from the offering date and the purchase date.
The material terms are the discount, whether the plan prices off a lookback, and the offering length. These are plan terms and yours govern. The dispositions page covers the mechanism.
Several vests in one year
The figures above cover one vest. Several vests in one year add up in a way that one calculation does not show, because each vest is added on top of the ones before it, so later vests in the year are taxed in higher slices than earlier ones while every one of them is withheld at the same 22%.
The shortfall therefore grows faster than the vest total does. That is the specific reason a calendar view exists rather than a single-vest calculator: the fourth vest of the year can carry more tax than the first, even at the same share price.
Questions people ask
What rate does Qualcomm withhold on RSUs?
The common method for supplemental wages applies the IRS optional flat federal rate of 22%, and 37% on the portion of supplemental wages from one employer above $1 million in a calendar year. California adds 10.23%. Your vest notice records what actually happened, and employers may use other permitted methods.
Why do I still owe after a Qualcomm vest?
Because 22% is a withholding rate rather than your tax rate. On the sample above the vest is taxed at an effective 25.4% federally, leaving $3,060 outstanding.
Does California withholding cover my state tax on a vest?
On these figures it more than covers it. California withheld $9,207 against $8,370 of state tax on the vest. The excess does not reduce the federal balance, because they are separate returns.
Is Tech Wealth Tools affiliated with Qualcomm?
No. Qualcomm is modeled because it is a concrete public-plan example, not because of any relationship. No employer is claimed as a client of this site, and every plan term should be confirmed in your own documents.
Do I need to enter my Qualcomm grants to see a number?
No. The ten second check takes a filing status, household income and a vest amount. The modeler is for mapping several vests and ESPP lots onto one calendar when a single figure is not enough.
Try it with your own numbers
The Qualcomm modeler maps your vests and ESPP lots onto one calendar and produces a planning brief you can print.
Free to use, and your figures stay in your browser.
Qualcomm's plan terms are the starting point. How your grants, ESPP lots and year fit together is worth a conversation.