02
How the Math Works
ESOP taxation has three distinct phases:
| Phase | Tax | Rate |
|---|---|---|
| Perquisite (at exercise) | Slab rate | 0% to 42% |
| STCG (sale < 24mo) | 20% | Flat 20% |
| LTCG (sale ≥ 24mo) | 12.5% | Flat 12.5% |
TOOL
ESOP Tax Calculator.
Calculate perquisite tax, deferral eligibility, and capital gains on ESOP exercises. Covers both pre-1 Apr 2026 (48mo) and post-1 Apr 2026 (60mo) allotments. FY 2026-27.
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03
Your Deferred Amounts
Calculate above to see your deferred amounts.