Overall | All countries
Stock Options (SO) refer to a kind of equity compensation a company grants its employees and/or executives. It bears benefits for employees, founders, and the overall startup ecosystem. SO have emerged as an appealing mechanism for employee accountability and engagement, designed to motivate and reward workers for their performance while attracting talent. Each country has a unique legal framework and tax code, resulting in variations in SO depending on when taxation incurs – upon grant, exercise of rights, and/or sale of SO.
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AUT2023 33%2024 92%2025 88% -
BEL2023 67%2024 50%2025 50% -
BGR2023 33%2024 67%2025 67% -
CYP2023 100%2024 100%2025 100% -
CZE2023 33%2024 4%2025 83% -
DEU2023 N.A2024 21%2025 25% -
DNK2023 67%2024 58%2025 N.A -
ESP2023 100%2024 88%2025 83% -
EST2023 100%2024 100%2025 100% -
FRA2023 100%2024 100%2025 100% -
GRC2023 33%2024 N.A2025 N.A -
HRV2023 67%2024 33%2025 N.A -
IRL2023 67%2024 63%2025 58% -
ITA2023 N.A2024 92%2025 92% -
LTU2023 67%2024 67%2025 67% -
LUX2023 0%2024 0%2025 33% -
LVA2023 N.A2024 N.A2025 N.A -
MLT2023 33%2024 33%2025 67% -
NLD2023 N.A2024 58%2025 54% -
POL2023 67%2024 N.A2025 92% -
PRT2023 100%2024 100%2025 100% -
ROU2023 0%2024 67%2025 100% -
SVK2023 33%2024 67%2025 100% -
SVN2023 0%2024 0%2025 100% -
SWE2023 100%2024 96%2025 92% -
UKR2023 N.A2024 100%2025 67% -
ESNA2023 57%2024 62%2025 74%