RSUs gains Vs adjusted gains/loss

I have been selling the vested RSUs I get from work and I’m trying to plan out how much I will owe. I’m looking at the gains/losses screen but I’m confused by what I’d ultimately need to report.


I see a “gain/loss” column that shows a $9k gain and an “adjusted gain/loss” column that shows a ($0.5k) loss. So which of those will be reported?

Very similar question asked here - any use?

Yup , I had the same question, but the answers were for the US market and didn't tell me what I needed to know , so I copied it here to see if someone knew what the situation was for Irish tax.

The gain Vs adjusted gain confuses me

Might be easier if you post details of an example transaction.

In general...

If you receive free shares/RSUs then the full market value at the time that you take ownership of them is assessable for income tax/PRSI/USC.

If you receive the shares at a price that's at a discount to the full market value then the discount is assessable for income tax/PRSI/USC.

In many (most?) cases these days this is dealt with via payroll.

If, after taking ownership of the shares/RSUs, you hold onto them and sell them at a later date then any gain/loss is dealt with under the self-assessed CGT system. E.g. a gain (less your annual personal allowance of €1,270 if not previously used up and less any previously incurred capital gains) is subject to 33% CGT.