ESOP & RSU Tax Calculator India 2025
Calculate tax at both stages: vesting (treated as perquisite/salary) and sale (LTCG or STCG). Updated for Budget 2024 holding period rules.
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⚠️ Budget 2024 Update: LTCG holding period for listed company shares remains 12 months. LTCG rate = 12.5% (no indexation). LTCG exemption limit = ₹1.25 lakh per year (increased from ₹1 lakh). Verify with a CA for unlisted share tax treatment.
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📈 ESOP / RSU Details
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ESOP: The price you pay to exercise. For RSU: leave 0.
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Fair Market Value when shares vest / when you exercise
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Price per share at which you sell
Listed: LTCG if > 12 months. Unlisted: LTCG if > 24 months.
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Frequently Asked Questions
1) At vesting/exercise: The spread (FMV − exercise price) is treated as a perquisite / salary income, taxed at your slab rate. Your employer deducts TDS on this. 2) At sale: The gain (sale price − FMV at vesting) is taxed as capital gains — either STCG or LTCG depending on how long you held the shares.
RSU: The full FMV of shares on the vesting date is perquisite income (no exercise price). ESOP: Only the spread (FMV − exercise price) is perquisite income. At the sale stage, both are treated identically as capital gains on shares.
For listed company shares: 12 months from the vesting/exercise date. LTCG at 12.5% (no indexation, Budget 2024). STCG (if sold within 12 months) at 20% (Budget 2024 change from 15%). Unlisted company shares require 24 months for LTCG, taxed at 12.5% without indexation.