Insights
Private Markets Intelligence
Guides on ESOP taxation, cap tables, secondary transactions, and India's private market ecosystem.
Employee
What is ESOP Taxation in India: 2026 Guide to Perquisite Tax
How are ESOP Taxed in India? ESOP taxation in India involves two critical tax events: perquisite tax at exercise and capital gains tax at sale. With new 2025 tax rates,
ESOPs
What is Tax on ESOPs in India: How to Calculate your perquisite tax?
Perquisite tax is the tax you pay when you exercise stock options, on the difference between the Fair Market Value (share price) and your exercise price. This tax is calculated