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SEIS Tax Relief Calculator

Calculate Seed Enterprise Investment Scheme reliefs: 50% income tax relief up to £200,000, 50% CGT reinvestment exemption and the loss-relief downside.

FiscalitéGratuita — sin registro

Datos verificados · julio de 2026

How much SEIS relief can I claim?

50% of the amount invested, on up to £200,000 per tax year — limited to your income tax liability, with a carry-back option to the previous year.

Fuente: GOV.UK — Seed Enterprise Investment Scheme (gov.uk/guidance/venture-capital-schemes-apply-to-use-the-seed-enterprise-investment-scheme); HS393. · actualizado 2026

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Todo sobre SEIS Tax Relief Calculator

📋Presentación+

Computes SEIS reliefs (2025/26): 50% income tax relief on up to £200,000 invested per year, permanent exemption of 50% of a capital gain reinvested in SEIS shares (24% CGT saved), CGT-free growth after 3 years and loss relief — combined protection can approach three-quarters of the investment.

💡 Buenas prácticas

  • Combining 50% income relief with the CGT exemption and loss relief can cover over 72% of the invested amount in the worst case.
  • SEIS targets very early-stage companies — higher risk than EIS, hence the richer reliefs.
  • The £200,000 annual investor limit doubled from £100,000 in April 2023.

🔢 Ejemplo concreto

£10,000 SEIS investment funded by a £20,000 gain: £5,000 income tax relief plus £1,200 CGT saved (50% exemption × 24%) — net cost £3,800, worst-case loss £2,750 after loss relief at 45%.

📖Guía de uso+

Cómo usar esta calculadora

  1. 1

    Enter the SEIS investment amount (up to £200,000 per year).

  2. 2

    Optionally cap the relief with your income tax liability.

  3. 3

    Add a capital gain reinvested to apply the 50% CGT exemption.

  4. 4

    Read the combined relief, net cost and worst-case downside.

📚Glosario+
50% income tax relief
A tax reducer worth half the amount invested (max £100,000 relief on the £200,000 annual limit), clawed back if shares are sold within 3 years.
CGT reinvestment exemption
Half of a chargeable gain reinvested in SEIS is permanently exempt — unlike EIS deferral, it never revives.
ℹ️Fuentes y actualizaciones+
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Última actualización de datos

5 de julio de 2026

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Fuentes y referencias

GOV.UK — Seed Enterprise Investment Scheme (gov.uk/guidance/venture-capital-schemes-apply-to-use-the-seed-enterprise-investment-scheme); HS393.

Los datos de esta calculadora se actualizan periódicamente para reflejar los últimos baremos oficiales. En caso de duda, consulte las fuentes oficiales mencionadas arriba.

FAQ — SEIS Tax Relief Calculator

How much SEIS relief can I claim?+

50% of the amount invested, on up to £200,000 per tax year — limited to your income tax liability, with a carry-back option to the previous year.

How does the CGT reinvestment relief work?+

Reinvest a chargeable gain into SEIS shares and half of that gain (up to the amount invested) becomes permanently exempt from CGT — a 12% effective saving at the 24% rate.

What is the worst-case loss on SEIS?+

If the company fails, loss relief on the net investment at your marginal rate applies: for a 45% taxpayer, the maximum loss is about 27.5p per £1 invested (before counting any CGT exemption benefit).

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