I think it depends on what you plan to do with your RSUs. I’m not sure about Polish laws but in the US, you get taxed when they vest as normal income, and then if you sell at a later date, you’ll also get taxed on the capital gains. So either way, the RSUs would still be taxed at 32% as if it’s all base salary (above the threshold), and then the 19% when you sell later on.

Yeah, that's true for most places. But for Poland, what's different is that Stocks don't add into your base salary. At the time stocks are vested, no tax at all. And when you sell it later, you are taxed 19% of your sell price.
That's my understanding and that's what I want to confirm

To illustrate with an example
Say if base is 100k pln and stocks is 50k pln. Let's consider income tax is flast 32%
So I will be taxed 32% of 100K, so tax is 32k pln.
And for stocks, say no rise/fall of stocks happen and I sell at same rate of 50K pln, I will be taxed 19% of 50Kpln which is 10K pln
So overall tax I pay is 32K + 10K which is 42K


Now, with same logic is my salary is 50kpln base and 100k pln stocks
My tax would be around 35k pln


Want to confirm if understanding is correct or not