FY 2025–26 / AY 2026–27
ESOP & RSU tax
Separate salary perquisites from capital gains on sale.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Perquisite = max(FMV − acquisition price, 0) × units. Sale gain = (sale price − FMV used for salary taxation) × units.
What you need to enter
- Number of shares (shares)
- Exercise / acquisition price per share
- FMV per share at exercise / vesting
- Sale price per share
- Other annual gross salary
- Tax regime
- Applicable capital-gains rate (%)
- Available capital-gains exemption
Assumptions and limitations
FY 2025–26, resident below 60. Enter the rate appropriate to listing, holding period and asset type. Not a combined return computation: capital gains can alter total-income rebate and surcharge eligibility. CG leg excludes surcharge, unused basic exemption and treaty relief; salary leg is computed without gains. Foreign shares and eligible-startup deferral require review.
Salary and capital-gain components are illustrative and may arise in different years. Their sum is not a final tax computation: total-income rebate/surcharge interactions are excluded. Verify exercise/allotment dates, FMV valuation, listing, STT and holding period; foreign shares generally do not qualify for section 112A.