Investors' Relief Calculator
Calculate CGT with Investors' Relief: 14% on gains from newly issued unlisted shares held 3+ years, £1m lifetime limit, excess at 18/24%.
Gegevens gecontroleerd · juli 2026
What is the Investors' Relief rate?
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.
Bron: GOV.UK — Investors' Relief (gov.uk/guidance/capital-gains-tax-relief-on-gains-from-share-disposals); HS308; CGT rates. · 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 Investors' Relief Calculator
📋Overzicht+
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.
💡 Best practices
- The lifetime limit was cut from £10m to £1m for disposals from 30 October 2024.
- The 14% rate rises to 18% from 6 April 2026 — disposal timing matters.
- Investors' Relief can complement EIS: no income tax relief, but no EIS conditions either.
🔢 Concreet voorbeeld
£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.
📖Handleiding+
Zo gebruikt u deze rekentool
- 1
Enter the qualifying gain on the share disposal.
- 2
Enter the Investors' Relief lifetime allowance already used.
- 3
Add other income and non-qualifying gains for the band computation.
- 4
Read the relief tax, total CGT and the saving.
📚Woordenlijst+
- Qualifying shares
- Newly issued ordinary shares in an unlisted trading company, subscribed for cash on or after 17 March 2016 and held continuously for at least 3 years from April 2016.
- No-employee condition
- Unlike BADR, the investor (and connected persons) must NOT be an officer or employee of the company — Investors' Relief targets passive backers.
ℹ️Bronnen & updates+
Laatste gegevensupdate
5 juli 2026
Bronnen en referenties
GOV.UK — Investors' Relief (gov.uk/guidance/capital-gains-tax-relief-on-gains-from-share-disposals); HS308; CGT rates.
De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.
FAQ — Investors' Relief Calculator
What is the Investors' Relief rate?+
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.
How is it different from BADR?+
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.
What changed in October 2024?+
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.