ESPP CALCULATOR · 60 SECONDS

What’s your ESPP actually worth?

Plan-aware math — lookback, discount, $25K IRS cap. We show you the number, the qualifying date, and how the tax outcomes compare. Education, never advice.

IRC §423 COMPLIANTWORK-EMAIL ONLYNO PII STORED

YOUR PLAN · YOUR NUMBERS

Seven inputs. We compute the rest the same way your plan does.

Pre-tax, the base your contribution percent is applied to.

Withheld from each paycheck.

The discount applied at purchase. IRC §423 caps it at 15%.

Discount applies to the lower of start-of-offering or purchase-date price.

Length of the contribution window before purchase.

Today's share price.

Used to estimate ordinary-income tax on the discount.

We don’t sell your email. Education, never advice.

Phase 0 presets

Two purchases per offering (one every 6 months) · IRS $25,000 annual limit applied · no plan share cap · scenarios run at −20% / flat / +20% relative to your stock price. Full list below the result. Lookback discount uses lower of start or end price.

moduequity.com/calculator

HOW THE MATH WORKS

The mechanics behind the number.

Discounted purchase price

Every purchase applies the plan's discount — up to the §423(b)(6) 15% statutory cap — to a reference price. With a lookback, that reference is the lower of the offering-start price and the purchase-date price. Without a lookback, it's just the purchase-date price.

Two purchases per offering

Standard §423 plans purchase every six months. A 12-month offering has two purchases; a 24-month offering has four. The calculator projects each purchase's shares and stacks them for the total.

$25,000 annual IRS limit

§423(b)(8) caps the fair-market value at grant to $25,000 per calendar year of participation. We enforce the cap on contributions before computing share count, and flag it in the result when it binds.

Three market scenarios

We surface the number under three symmetric outcomes: −20% (bear), flat, +20% (bull), relative to the price you entered. Cumulative projections extend the same rate for four years.

Tax comparison

We show both the qualifying-disposition outcome (§423-preferred: long-term capital gains on most of the gain, ordinary income on the discount only) and the disqualifying-disposition outcome (ordinary income on the full bargain element at purchase). This is illustration, not tax preparation.

Server-computed, not client-computed

The blurred preview is a client-side illustration only. The number we reveal after you enter your work email is re-computed on our server against the same IRC §423 math library — 82 golden test cases keep it honest.

Education, never advice. We show you the mechanics; decisions about participation, contribution level, or disposition timing are yours to make with your own tax or financial professional.