SEIS and EIS give UK investors generous tax reliefs for backing early-stage companies. Enter an investment to estimate your income tax relief, capital gains treatment, loss relief if it fails, and the real cost of the investment. An estimate, not tax advice.
SEIS & EIS Tax Relief Calculator
Estimate the income tax relief, capital gains tax benefit, loss relief and net cost of an SEIS or EIS investment for the 2024/25 tax year.
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How this is worked out
Figures use 2024/25 rules. SEIS gives 50% income tax relief on up to £200,000 invested per year; EIS gives 30% on up to £1,000,000.
SEIS reinvestment relief exempts 50% of a matched capital gain from CGT, valued here at the 20% CGT rate. EIS deferral relief defers the CGT on a matched gain (20% shown): this tax is postponed, not removed, and becomes payable later.
Loss relief assumes the shares become worthless. The allowable loss is your investment minus the income tax relief already claimed, multiplied by your marginal income tax rate. “Net cost if it succeeds” deducts income tax relief (and SEIS CGT saved) from your investment. “Maximum capital at risk” deducts income tax relief and loss relief.
Assumptions: you have enough income tax liability to absorb the relief; the gain is matched within the qualifying investment; the company and shares qualify; loss relief is taken against income at your marginal rate.
Estimate only, not tax or financial advice. Based on 2024/25 rules. The company and shares must qualify and you must have sufficient tax liability to use the relief. Consider professional advice and seek HMRC advance assurance before investing.