ESPP $25K Limit Calculator

Verify your ESPP contribution respects the annual $25K limit

ESPP $25K Annual Limit

Under IRC Section 423(b)(8), the maximum value of stock you can purchase through an ESPP in any calendar year is $25,000 (measured at FMV on the offering date). Exceeding this limit disqualifies the excess shares from favorable ESPP tax treatment.

ESPP $25K Limit Calculator

ESPP Plan Details

Enter your ESPP plan parameters to check the $25K limit

Fair market value per share at the start of the offering period