Vesting is a taxable event. You pay income tax on the amount. Selling is a taxable event, you pay capital gains on sell price minus vest price. If you sell immediately, the diff between sell and vest will be very close to zero, but it wont be zero, so you pay capital gains or erite capital loss...

Capital loss is tricky because of wash salrs rules, so likely you won't be able to write off...

For RSUs typically the amount vested is taxed as income. Often the broker sells shares to cover this and withholds the money for taxes. At that point your basis is the value of the stock on the day it vested. As always, be sure to check with your accountant/tax professional for your own situation.

RSUs (Restricted Stock Units) are taxed as income when they vest.

Typically shares are withheld to pay the tax before you ever see them. I.e. if your tax rate is 50% and you're getting an award of 100 shares, you'll only receive 50 shares in your account.

After that the shares are treated as if you'd purchased them at market rate. If you sell them immediately, there's no capital gain and no further tax to pay.

Normal income tax. It starts ticking at the time of vesting. Capital gains comes into play if you sell it for a price different than what it vested for.