FloatingBagel
FloatingBagel

ESOPs in ITR

I have worked in a startup which gave me ESOPs. I left the company and they have passed on to me my share of vested ESOPs in zenequity.

Do I need to mention this while filing ITR? Do I need to pay tax on it?

17mo ago
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PerkyHamster
PerkyHamster

Writing based on what I learnt and did. Would strongly recommend talking to CA.

  • Till you exercise, nothing to be done in ITR
  • At the time of exercise, pay tax based on notional profit. (FMV - exercise price). It is unfair but this is what the law states. Also note that fmv can be different from valuation at the time of fundraising.
  • if the company is registered outside of India, you now own foreign asset. You will have to declare it in ITR. You will also have to fill out 15 CA / Cb while remitting money abroad while exercising
FloatingBagel
FloatingBagel

Thanks a lot. How do I avail service from a CA?

PerkyHamster
PerkyHamster

Check any local CA or ask a colleague. Better to have someone via reference

TwirlySushi
TwirlySushi

No.

As long as you haven’t exercised any ESOPs there is nothing for you to report.

You only pay taxes and report when: you exercise (perquisite tax) and when you sell (capital gains).

Or if the company does a direct buy back then most likely you just end up paying perquisite then. You have nothing to worry about.

PS: I have spent years in this space.

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