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The technical reference for the information below is the IRAS tax guide Tax Treatment of Employee Stock Options And Other Forms of Employee Share Ownership Plans (second edition). General guidance is also available at Gov.sg.

From 1 January 2003, any gains or profits arising from an Employee Share Option Plan (ESOP) or Employee Share Ownership (ESOW) Plan granted in respect of employment exercised in Singapore is subject to tax in Singapore.

For ESOW Plans (without selling restriction) granted in respect of employment exercised in Singapore, the gains shall be subject to tax in Singapore when the ESOW Plan is granted (if there is no vesting period) or vests (if there is vesting period). If there is selling restriction imposed, the gains shall be subjected to tax when the selling restriction is lifted.

For ESOPs granted in respect of employment exercised in Singapore, the gains shall be subject to tax in Singapore when the ESOP is exercised. If there is selling restriction imposed, the gains shall be subjected to tax when the selling restriction is lifted.

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