How are RSUs taxed differently from ESOPs?

RSUs are granted at ₹0 cost, so the entire FMV is taxed as perquisite at vesting. ESOPs are granted at an exercise price, so only the difference between FMV and exercise price is taxed at exercise.

What is the tax rate when selling foreign RSUs?

Foreign shares are treated as unlisted equity in India. Short-Term Capital Gains (STCG) on shares held for ≤ 24 months are taxed at slab rates. Long-Term Capital Gains (LTCG) after 24 months are taxed at 12.5%.

ESOP / RSU Tax CalculatorFY 2026-27

Analyze the two-stage tax lifecycle (Exercise & Sale). Includes Budget 2026 buyback treatment and DPIIT startup deferral optimization.

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Quick Summary: ESOP / RSU Tax Calculator

Employee stock plans are taxed at two points in India. Stage 1 (Exercise): The difference between FMV and Exercise Price is taxed as 'Perquisite' at your salary slab rate. Stage 2 (Sale): The profit between Sale Price and FMV is taxed as Capital Gains (12.5% for LTCG > ₹1.25L in FY 2026-27).

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Regulatory Disclaimer · FY 2026-27

Last verified May 2026

Statutory Disclosure

Nature:Calculator platform and is NOT a SEBI-registered Investment Adviser. All calculations are indicative.

Risk:"Investments in securities market are subject to market risks. Read all related documents carefully before investing."

Consult a SEBI-registered IA or CA for personalised advice.

9 out of 10 traders in F&O incurred net losses (SEBI 2023). Tax estimates based on IT Act 2025. Trezoriq is not liable for financial decisions based on results.