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ESOP Value Calculator

What a stock option grant is currently worth, split into what has vested and what has not, and what remains after the cost of exercising and the tax. The headline number in an offer letter is almost always the fully vested pre-tax figure, which is the least useful of the four.

Also called: stock option value calculator, esop calculator.

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Value of the vested options
$1,750,000.00

$1,750,000.00 of gross gain on 5,000 vested options at 400 against a 50 strike. 5000 of 10000 options have vested after 2 years, leaving 5000 still to come. Exercising the vested options costs 250000 up front, and in most jurisdictions the 1750000 spread is taxed as income at that moment, leaving about 1225000.

Options vested
5,000
Options still unvested
5,000
Cost to exercise the vested options
$250,000.00
Gross value if fully vested
$3,500,000.00
After tax at exercise
$1,225,000.00
Gain per option
$350.00
On vesting
5000 of 10000 options have vested after 2 years, leaving 5000 still to come.
On tax
Exercising the vested options costs 250000 up front, and in most jurisdictions the 1750000 spread is taxed as income at that moment, leaving about 1225000.
On turning it into money
A private share price is a valuation rather than a market price, and liquidation preferences can leave common shares worth far less than a headline valuation implies. Cash tax can fall due on shares you have no way to sell.

An estimate, not an offer or a guarantee. Projected returns assume the rate you entered holds for the whole term, which no market does.

Options vested over time

Hover or drag for values
$0.00$2,500.00$5,000.00$7,500.00$10,000.00Year 0Year 4
Options vested

Vesting schedule

YearOptions vestedShare vestedGross value
Year 000%$0
Year 12,50025%$875,000
Year 25,00050%$1,750,000
Year 37,50075%$2,625,000
Year 410,000100%$3,500,000
Method and background

This is what the calculation gives for the numbers you entered. It is an estimate, not advice, and it knows nothing about your situation beyond those numbers. Rules for United States change on a published schedule; the effective date is shown on every rule-based tool.

How this is calculated

An option is the right to buy at the strike price, so it is worth the spread and nothing more. Vesting decides how much of the grant you actually hold: with a one year cliff nothing vests at all until that date, and then the first year lands in one piece. Exercising costs real money up front, the strike times the number of options, and in most jurisdictions the spread is taxed as income at that moment even though nothing has been sold. That combination, cash out and tax due on an illiquid asset, is what makes exercising a private company option a genuine risk rather than a windfall.

vested options times the spread between the current price and the strike; below the strike the options are worth nothing at all
q_v
Vested options
p
Current share price
s
Strike price

Method and limits

What it assumes

  • Monthly vesting after the cliff, which is the common schedule but not the only one.
  • A single tax rate at exercise, where real treatment varies by scheme and jurisdiction.

What it deliberately does not model

  • A private company share price is a valuation, not a market price, and the two differ substantially.
  • Liquidation preferences can leave common shares worth far less than a headline valuation implies.
  • Tax treatment of options is scheme-specific and the rate here is a placeholder for your own.

Formula version 1.0.0 · definition 1.0.0 · United States · Report a problem with this calculator

Frequently asked questions

Why is my option worth nothing?
Because the current price is at or below the strike. An option is the right to buy at the strike, so there is no value in exercising until the price is above it.
Why would exercising cost me money?
Because you buy the shares at the strike price, and in most places the spread is taxed as income at that moment. You can owe cash tax on shares you cannot sell.