calculate_stock_options
Compares the Cyprus tax on an employee stock option exercise under the 2025 benefit-in-kind rules (progressive income tax) and the 2026 approved-scheme rules (flat 8% within caps), including the 2x salary annual cap and the €1m rolling 10-year lifetime cap. Use to compare Cyprus tax on an employee's share-option exercise. Require actual annual salary, share count, exercise and market prices, and user-confirmed approved-scheme status before any personalized calculation or call. If status is missing or unclear, ask one concise question first; do not infer it, call with an assumed status, or present option gain, tax, savings, or other personalized option figures before confirmation. Amounts are EUR and per-share prices are EUR/share.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| marketPrice | Yes | Market price per share at exercise, EUR. | |
| exercisePrice | Yes | Strike price per share, EUR. | |
| numberOfShares | Yes | Number of options being exercised. | |
| isApprovedScheme | Yes | Whether the plan has approved-scheme status under 2026 rules; ask the user and use only their explicit confirmation. Never infer or assume this value. | |
| annualGrossSalary | Yes | Gross annual salary in EUR (sets the marginal band and the 2x annual cap). | |
| prior10YearOptionIncome | No | Option income already used against the €1m rolling 10-year cap, EUR. |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| series | No | ||
| tax2025 | Yes | ||
| tax2026 | Yes | ||
| totalGain | Yes | ||
| taxSavings | Yes | ||
| assumptions | Yes | ||
| gainPerShare | Yes | ||
| savingsPercentage | Yes |