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Calculators

Stock options

What the favourable regime is worth, a timing and social-contributions gap rather than a rate, and whether a plan reaches it.

Stock options calculator

Rates and periods from the ledger of the stock options guide.

What the employee pays to exercise, in total across the options exercised.

What the shares are worth on the day they are exercised. The gap between this and the strike is the spread that timing turns on.

Spread at exercise
EUR 49,000.00
If the plan qualifies, taxed now
EUR 0.00

If it does not qualify, taxed as salary now

Income tax, 25.5%
EUR 12,495.00
Employee social, 10.5%
EUR 5,145.00
The employee pays now, in total
EUR 17,640.00
Employer social on top, 23.59%
EUR 11,559.10

Qualifying defers everything to the day the shares are sold, where the gain is capital income at 25.5%, the same headline rate. The gap is not the rate. It is the EUR 17,640.00 the employee would otherwise owe now, on a gain they have sold nothing to fund, plus the employer’s EUR 11,559.10 payroll charge.

Every rate above is read from the ledger in Stock Options in Latvia, last checked 8 September 2026. That guide carries what a calculator cannot: who each rule does not apply to, what changes above a threshold, when a declaration is required, and what the figure is not.