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%.
Gegevens gecontroleerd · juli 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.
Bron: GOV.UK — Business Asset Disposal Relief (gov.uk/business-asset-disposal-relief); CGT rates; HS275. · bijgewerkt 2026
🧮
Vul de velden in om de resultaten in realtime te zien
Bevalt deze rekenmachine u?
Maak een gratis account aan om uw berekeningen op te slaan, de geschiedenis te bekijken en als PDF te exporteren. Upgrade naar Pro voor alle 319 rekenmachines.
Een vraag over dit resultaat?
Stel deze aan Solva, de AI-financieel adviseur van ActioFin — antwoorden gebaseerd op officiële teksten.
5 gratis vragen per dag met een gratis account
Alles over Business Asset Disposal Relief Calculator
📋Overzicht+
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.
💡 Best practices
- 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.
🔢 Concreet voorbeeld
£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.
📖Handleiding+
Zo gebruikt u deze rekentool
- 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.
📚Woordenlijst+
- 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.
ℹ️Bronnen & updates+
Laatste gegevensupdate
5 juli 2026
Bronnen en referenties
GOV.UK — Business Asset Disposal Relief (gov.uk/business-asset-disposal-relief); CGT rates; HS275.
De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.
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.