Calculate Enterprise Investment Scheme reliefs: 30% income tax relief (up to £1m, £2m with knowledge-intensive companies), CGT deferral and loss relief downside.
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Computes EIS reliefs (2025/26): 30% income tax relief on up to £1,000,000 invested per year (£2,000,000 when the excess goes into knowledge-intensive companies), capped at your income tax liability; deferral of capital gains reinvested; and the loss-relief cushion that limits the worst-case downside.
£10,000 EIS investment while deferring a £50,000 gain: £3,000 income tax relief (net cost £7,000), £12,000 of CGT deferred, and a worst-case loss of £3,850 after loss relief at 45%.
Enter the amount invested in EIS-qualifying shares.
Add the knowledge-intensive portion if you invest above £1m.
Optionally cap the relief with your income tax liability.
Add a capital gain you are deferring and read the worst-case exposure.
Last data update
July 5, 2026
Sources and references
GOV.UK — Enterprise Investment Scheme (gov.uk/guidance/venture-capital-schemes-apply-to-use-the-enterprise-investment-scheme); HS341; CGT rates.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
30% of the amount invested, on up to £1,000,000 a year — or £2,000,000 when everything above £1m is invested in knowledge-intensive companies. The relief cannot exceed your income tax bill.
A chargeable gain from any asset reinvested in EIS shares is deferred: no CGT now, but the gain revives when you dispose of the EIS shares. The EIS shares' own growth is exempt after 3 years.
You can set the loss (net of the 30% relief) against income at your marginal rate — for a 45% taxpayer the total downside on a failed EIS investment is roughly 38.5p per £1 invested.