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CGT: ESPP & restricted-stock.

  • 08-01-2021 12:33pm
    #1
    sonny liston
    Registered Users, Registered Users 2 Posts: 56 ✭✭


    Hi folks,
    (I couldn't find the answer on here or on revenue.ie.)


    I understand that capital-gains-tax for both ESPP & Restricted-Stock-Units will be:
    (selling-price - base-price) x 0.33.


    I am confused as to what base-price to apply?


    - ESPP:
    I bought shares at a 15% discount. BIK was already paid on the 15% discount.
    For CGT, is the base-price the market value of the shares on the day that they were purchased, or is it the discounted price?


    - Restricted Stock.
    52% of the shares were withheld and used to pay BIK.
    For CGT, is the base-price the market-value of the shares on the day that they vested, or is it 0(because i didn't actually pay anything for them?)



    Cheers.


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