ESOP Calculator

Estimate ESOP exercise cost, salary-tax impact and subsequent STCG/LTCG liability.

How ESOP taxation works:

At exercise/allotment, the difference between applicable FMV and exercise price is generally treated as a salary perquisite.
On subsequent sale, capital gain/loss is generally calculated using the applicable FMV at exercise as the acquisition cost.
Holding period determines whether the subsequent gain is treated as STCG or LTCG.

1. ESOP Exercise Details

Number of ESOP Shares

Exercise Price / Share

₹

FMV at Exercise / Share

₹

Exercise / Allotment Date

Share Type

Income Tax Regime

2. Share Sale Details

Sale Price / Share

₹

Sale Date

Brokerage / Selling Expenses

₹

Other Section 112A LTCG

₹

Used when estimating the applicable annual Section 112A threshold.

STT Applicable?

3. Salary Tax Information

Existing Annual Taxable Income

₹

Used for an approximate salary-tax impact of the ESOP perquisite.

Eligible startup ESOP tax deferral may apply

Important: This calculator provides an estimate only. Actual tax depends on the applicable tax year, FMV rules, employer reporting, residential status, deductions, surcharge, cess, STT and other transaction-specific conditions.

ESOP Tax & Financial Impact

1. Exercise / Purchase

Number of Shares -

Exercise Price -

FMV at Exercise -

Exercise Cost -

                     Taxable ESOP Perquisite 

                     -

Estimated Salary Tax -

Tax Deferred No

2. Capital Gain

Sale Value -

Cost of Acquisition -

Selling Expenses -

Holding Period -

Gain / Loss -

                     Tax Type 

                       -

Capital Gains Tax -

3. Overall Tax Impact

Exercise Cost -

Salary Tax -

Capital Gains Tax -

                     Total Tax 

                     -

Sale Proceeds -

Total Cash Outflow -

Estimated Net Wealth Created

₹0

After exercise cost, estimated taxes and selling expenses.

Calculation Summary