Share Options

Q. My employer has recently offered me some share options in the company as a perk. Will I be liable to tax on this?

25th August 2016

The area of taxation of share options has been an area of significant focus for the Revenue Commissioners in recent times.

In the majority of cases this perk is seen as additional income and you are obliged to include it on your tax return and pay any taxes due to Revenue.

You may be liable for tax twice on these share options:

  • Income Tax when the option is granted
  • Capital Gains Tax when the shares are sold

Disclaimer: Advice shared in this blog is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this forum, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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Call us today to make an appointment at your local office

1890 98 76 09

Or submit an enquiry