I beg to differ from the opinion expressed by Yusof Hussein, Tax on ESOS should be abolished .

Please remember when you exercise those options, which were below market price, you already make a capital gain, when compared to members of the public who buy the other shares at market price. The gain should be treated as income, same as your monthly salary. Do you pay tax on your salary? If you do, then it is only fair you also pay tax on your option gains. Logical, is it not?