Glossary · Employee equity
Restricted stock
Actual shares awarded upfront that usually come with restrictions and a vesting schedule. Common for very early employees and founders; tax timing is different from options — worth professional advice.
Related: Stock options · Reverse vesting · Valoración 409A
A bit more nuance▾
- Often paired with an 83(b) election in the US — another US-specific tax topic.
- Outside the US, mechanics and tax treatment vary widely.
Go deeper▾
Discussion questions▾
- When would you grant restricted stock instead of options?
- What help do people need to understand taxes on equity in your country?
Educational reference only — not legal, tax, or investment advice. Terms vary by country and deal; ask a qualified professional when it matters.