Stock Plans in Ireland

Summary Table
(Updated as of August 2023)

The tax compliance requirements for an employer offering stock compensation in Ireland varies whether the company is offering stock options or restricted stock units.  

For stock options, the company has no withholding requirements; the employee must report the income and pay taxes within 30 days of exercise.  For restricted stock units, the employer has to report the income and withhold taxes. In both cases there is annual reporting required by 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