Certainly, stock options and Employee Stock Purchase Plans (ESPP) usually come with tax implications. When you exercise stock options, the gap between the exercise price and the stock's market value is treated as income. If you decide to sell employee stock options, they can be subject to either short-term or long-term capital gains tax rates. As for ESPP, the discount you get when purchasing stocks is considered taxable income, and any profits down the line are subject to capital gains tax.