Relevant tax on share options ireland
Revenue will only seek to collect USC and PRSI on the gain arising on the exercise of an option. Contact Us If you have a question relating to this topic you can contact the Citizens Information Phone Service on 07 Monday to Friday, 9am to 8pm or you can visit your local Citizens Information Centre. Employers may be able to benefit from an exemption from employer PRSI in respect of unapproved options. The second part of the tax charge arises when the shares are sold. Employ er PRSI is not chargeable.