Oklahoma stock-comp tax reference
Top marginal rate, supplemental withholding, AMT status, and capital-gains treatment for RSU, ESPP, and ISO income earned by Oklahoma residents.
Tax year 2026 · Last updated May 10, 2026
Top marginal income tax rate
4.75%
Supplemental withholding rate
Uses top marginal rate
State personal AMT (impacts ISO)
No
LTCG treatment
Taxed as ordinary income
How it works
RSU vests
RSU vests are W-2 supplemental wages in Oklahoma, withheld at the top marginal rate (4.75%) by default. Reconciled at filing against your actual marginal rate — same shortfall mechanics as federal.
ESPP qualifying dispositions
Oklahoma taxes both the ordinary-income piece (the §423(c) discount) and the long-term capital gain at ordinary rates. Federal qualifying-disposition rules still split the gain into ordinary income and LTCG; state treatment is layered on top.
ISO exercises
Oklahoma does NOT have a personal AMT for ISO exercises. Bargain element is not taxed at the state level on exercise (assuming you don't disqualify-sell). On a qualifying sale, the long-term gain is taxed at ordinary rates.
Frequently asked questions
Does Oklahoma have a state income tax on RSU vests?
Yes. Oklahoma's top marginal rate is 4.75%. RSU vests are W-2 wages and follow normal state withholding + reconciliation.
What supplemental withholding rate does Oklahoma use for RSUs and bonuses?
Oklahoma does not publish a separate supplemental rate; employers typically default to the state's top marginal rate (4.75%).
Does Oklahoma have a state AMT for ISO exercises?
Oklahoma does not impose a personal AMT, so an ISO exercise typically does not trigger a state-level AMT bill (only federal AMT applies).
How does Oklahoma tax long-term capital gains?
Oklahoma taxes long-term capital gains at the same rates as ordinary income — no preferential LTCG rate.
Where is this information sourced?
Top marginal rates are from the Tax Foundation 2025 state individual income tax brackets summary. State supplemental rates are from the published guidance of each state's revenue department (linked above). Personal AMT status reflects 2025 legislation. Always confirm current-year rules with the Oklahoma Tax Commission before making decisions.
Is this tax advice?
No. This is a planning reference — state tax law changes frequently and varies by individual situation. Talk to a CPA licensed in Oklahoma for advice on a real transaction.