CLIENT ALERT
Global equity plan reporting obligations for calendar-year 2026
September 17, 2026
Read time: 8 min
Global equity plans are complex, and their administration requires collaboration across multiple departments, including legal, human resources, payroll, and tax. Plan administrators (and their teams) should understand their reporting obligations for international equity awards. Many reports can be submitted by the local entity’s payroll team; however, certain countries require separate standalone submissions.
The following reference chart summarizes selected reporting requirements for equity plans with international grantees. This resource highlights year-end reports (i.e., reporting obligations for prior calendar-year 2025 activity or, in certain cases, reports for split calendar-year data, (i.e., 2025 – 2026)) with deadlines from January 1, 2026, through December 31, 2026, as well as certain periodic filings. Filing dates that fall on a weekend should generally be submitted the prior workday. This chart does not include initial registration/exemption applications, reports due upon equity grants, or other standard payroll/tax reports. Additionally, reporting obligations may vary if certain exemptions apply, if the company implements a recharge agreement, or if the local entity is involved with administration of the plan.
| Country | Report type | Award types | Report description | Frequency | Due date |
|---|---|---|---|---|---|
| Philippines | Securities |
|
Applies only to plans that have obtained a registration exemption from the Philippines Securities and Exchange Commission | Annually | January 10, 2026, for prior calendar-year activity |
| Vietnam | Exchange Control |
|
Report aggregate share value to the State Bank of Vietnam | Monthly[1] | January 12, 2026, for prior month activity |
| Thailand | Securities |
|
Report grants and exercises/purchases to the Thailand Securities and Exchange Commission | Annually | January 15, 2026, for prior calendar-year activity |
| Saudi Arabia | Securities |
|
Report plan activity via online portal or email inbox to Capital Markets Authority | Quarterly | As soon as administratively feasible following the end of Q4 2025 data |
| Malaysia | Tax |
|
For each entity in Malaysia, report option exercises/RSU vesting via Form BT (Appendix C) to the Inland Revenue Board | Annually | February 28, 2026, for prior calendar-year activity |
| France | Tax |
|
For tax-qualified options that are exercised or restricted stock units that vest, distribute statement describing grant activity to employees. A copy must also be provided to the applicable tax office. | Annually | March 1, 2026, for prior calendar-year activity |
| Singapore | Tax |
|
Distribute statement describing tax gains activity to employees via Form IR8A (Appendix A) | Annually | March 1, 2026, for prior calendar-year activity |
| Ireland | Tax |
|
Report option-related activity via Form RSS1 | Annually | March 31, 2026, for prior calendar-year activity |
| Tax |
|
Report all other equity-related activity via Form ESA | Annually | ||
| Japan | Tax |
|
Report plan activity | Annually | March 31, 2026, for prior calendar-year activity |
| Singapore | Tax |
|
Submit application form for tax deferral eligibility to Comptroller of Income Tax | Annually | April 15, 2026, for prior calendar-year activity |
| Israel | Tax |
|
Report plan activity via Israel Tax Authority online platform | Annually[2] | April 30, 2026, for prior calendar-year activity |
| United Kingdom | Tax |
|
File annual return with HM Revenue & Customs | Annually | July 6, 2026, for UK tax year April 6, 2025 – April 5, 2026 |
| Vietnam | Exchange Control |
|
Report aggregate share value to the State Bank of Vietnam | Monthly | July 12, 2026, for prior month activity |
| Australia | Tax |
|
Distribute Employee Share Scheme Statements to Employees | Annually | July 14, 2026, for financial year ended June 30, 2026 |
| Saudi Arabia | Securities |
|
Report plan activity via online portal to Capital Markets Authority | Quarterly | As soon as administratively feasible following the end of the applicable preceding calendar quarter |
| Israel | Tax |
|
Submit Quarterly Tax Reports | Quarterly | July 29, 2026, for Q1 2026 activity (due 120 days after the applicable preceding quarter’s end)[3] |
| India | Tax |
|
Submit Tax Deducted at Source Returns to Indian Tax Authorities | Quarterly | July 30, 2026 |
| Australia | Tax |
|
Submit Tax Deducted at Source Returns to Indian Tax Authorities | Annually | August 14, 2026, for financial year ended June 30, 2026 |
| India | Exchange Control |
|
Submit Semi-annual General Permission Form OPI to Reserve Bank of India | Semi-annually | November 29, 2026 (due 60 days from the end of the period ending September 30, 2026) |
| China | Exchange Control |
|
Foreign Exchange Quota Renewal[4] | Annually | December 31, 2026 |
Please contact your McDermott Will & Schulte team or one of the authors listed below for more information about the listed reporting obligations or for assistance with evaluating which reports may apply to your company based on its current grantee population and plan administration.
