Stock Plans in Ireland

Summary Table
(Updated as of August 2024)

Effective January 1, 2024, employers should report income and withhold taxes on the exercise of stock options, vest of restricted stock units and purchase of ESPP shares. Prior to this date, the tax compliance requirements for an employer offering stock compensation in Ireland differed between stock options and or restricted stock units. 

There is annual reporting required from the employer. ESPP is usually (but not always) taxed as a stock option.  

Be aware that restricted stock awards (but not units) are likely taxed at grant. 

As an EU member state, Ireland adheres to the EU regulations and guidelines for securities law, data privacy and age discrimination laws. Companies should review these rules along with any local country variations with their advisors before offering stock plans to employees in Ireland.      

Overview of Stock Plans in Ireland