Calculate CGT with Business Asset Disposal Relief (formerly Entrepreneurs' Relief): 14% rate in 2025/26, £1m lifetime limit, excess at 18/24%.
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Computes CGT on the sale of a business or personal-company shares with BADR (2025/26): 14% on qualifying gains within the £1,000,000 lifetime limit, with any excess and other gains taxed at the normal 18%/24% rates. The £3,000 annual exemption is allocated to the highest-taxed gains first — and the rate rises to 18% from April 2026.
£500,000 qualifying gain with £60,000 of other income: after the £3,000 exemption, 14% on £497,000 = £69,580 — a £49,700 saving versus the 24% normal rate.
Enter the qualifying gain from the business disposal.
Enter any BADR lifetime allowance already used on past disposals.
Add other income and non-qualifying gains for the band computation.
Read the BADR tax, the total CGT and the saving versus no relief.
Last data update
July 5, 2026
Sources and references
GOV.UK — Business Asset Disposal Relief (gov.uk/business-asset-disposal-relief); CGT rates; HS275.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
14% on qualifying gains (up from 10% before April 2025), rising to 18% from 6 April 2026. The lifetime limit stays at £1,000,000.
Sole traders and partners selling all or part of their business, and directors/employees selling shares in a personal company where they hold at least 5% — in each case owned for 2 years or more.
The excess is taxed at normal CGT rates: 18% within your unused basic-rate band and 24% above.