Work out the income tax relief, CGT relief and effective net cost of investing in a startup through the Enterprise Investment Scheme (EIS) or Seed EIS (SEIS).
Données vérifiées · July 2026
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EIS gives investors 30% income tax relief on qualifying investments up to £1m a year (£2m in knowledge-intensive companies); SEIS gives 50% relief on investments up to £200,000 a year in earlier-stage companies. Both schemes let you defer or fully exempt capital gains reinvested into the shares, subject to conditions, and shares held for at least three years are generally free of CGT on disposal. The reliefs combine to significantly reduce the effective net cost of the investment compared with the cash actually put in.
£10,000 invested under EIS by a 45% marginal-rate investor: £3,000 income tax relief reduces the effective net cost to £7,000, before any CGT deferral on reinvested gains.
Enter the amount invested in the qualifying company.
Select the scheme: EIS or SEIS.
Enter your marginal income tax rate, to see the CGT relief on any gain reinvested.
Enter any capital gain you're reinvesting alongside the investment, if applicable.
Last data update
July 7, 2026
Sources and references
HMRC — Enterprise Investment Scheme (gov.uk/guidance/venture-capital-schemes-apply-for-the-enterprise-investment-scheme); Seed Enterprise Investment Scheme (gov.uk/guidance/venture-capital-schemes-apply-to-use-the-seed-enterprise-investment-scheme), 2025/26.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
No — each individual investment qualifies for one scheme or the other depending on the company's eligibility and funding stage; you cannot double up reliefs on the same shares.
Income tax relief already claimed is generally clawed back (in full or proportionally) if you dispose of the shares within three years, except in limited circumstances such as death.