Calculate CGT with Investors' Relief: 14% on gains from newly issued unlisted shares held 3+ years, £1m lifetime limit, excess at 18/24%.
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Computes CGT with Investors' Relief (2025/26): 14% on qualifying gains within the £1,000,000 lifetime limit (cut from £10m in October 2024), for newly issued ordinary shares in unlisted trading companies subscribed since March 2016 and held at least 3 years — by investors who are not officers or employees. Excess gains fall back to 18/24%, and the rate rises to 18% from April 2026.
£400,000 qualifying gain with £60,000 of other income: after the £3,000 exemption, 14% on £397,000 = £55,580 — a £39,700 saving versus the 24% normal rate.
Enter the qualifying gain on the share disposal.
Enter the Investors' Relief lifetime allowance already used.
Add other income and non-qualifying gains for the band computation.
Read the relief tax, total CGT and the saving.
Last data update
July 5, 2026
Sources and references
GOV.UK — Investors' Relief (gov.uk/guidance/capital-gains-tax-relief-on-gains-from-share-disposals); HS308; 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.
14% on qualifying gains in 2025/26 (aligned with BADR since April 2025), rising to 18% from April 2026 — within a £1,000,000 lifetime limit.
BADR is for owner-managers (5% shareholding, officer/employee); Investors' Relief is for outside investors in newly issued unlisted shares who are NOT employees, with a 3-year holding requirement.
The lifetime limit was cut from £10,000,000 to £1,000,000 for disposals on or after 30 October 2024, aligning it with BADR.