Business Asset Disposal Relief Calculator
Calculate CGT with Business Asset Disposal Relief (formerly Entrepreneurs' Relief): 14% rate in 2025/26, £1m lifetime limit, excess at 18/24%.
Dati verificati · luglio 2026
What is the BADR rate in 2025/26?
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.
Fonte: GOV.UK — Business Asset Disposal Relief (gov.uk/business-asset-disposal-relief); CGT rates; HS275. · aggiornato 2026
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Tutto su Business Asset Disposal Relief Calculator
📋Presentazione+
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.
💡 Buone pratiche
- The BADR rate is 14% for 2025/26 and rises to 18% from 6 April 2026 — timing a disposal matters.
- The £3,000 annual exemption saves more against 24%-taxed gains than 14% BADR gains — this calculator allocates it optimally.
- Both the 2-year ownership condition and the 5% shareholding test must be met throughout.
🔢 Esempio concreto
£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.
📖Guida all'uso+
Come usare questo calcolatore
- 1
Enter the qualifying gain from the business disposal.
- 2
Enter any BADR lifetime allowance already used on past disposals.
- 3
Add other income and non-qualifying gains for the band computation.
- 4
Read the BADR tax, the total CGT and the saving versus no relief.
📚Glossario+
- Qualifying disposal
- Selling all or part of a sole-trade/partnership business, or shares in your personal company (≥5% of votes and equity, as officer or employee), owned for at least 2 years.
- Lifetime limit
- £1,000,000 of qualifying gains per person over their lifetime — gains beyond it fall back to the normal CGT rates.
ℹ️Fonti e aggiornamenti+
Ultimo aggiornamento dei dati
5 luglio 2026
Fonti e riferimenti
GOV.UK — Business Asset Disposal Relief (gov.uk/business-asset-disposal-relief); CGT rates; HS275.
I dati di questo calcolatore vengono aggiornati regolarmente per riflettere gli ultimi parametri ufficiali. In caso di dubbio, consulta le fonti ufficiali indicate sopra.
FAQ — Business Asset Disposal Relief Calculator
What is the BADR rate in 2025/26?+
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.
Who qualifies for Business Asset Disposal Relief?+
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.
What happens above the £1m lifetime limit?+
The excess is taxed at normal CGT rates: 18% within your unused basic-rate band and 24% above.