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%.
Date verificate · iulie 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.
Sursă: GOV.UK — Investors' Relief (gov.uk/guidance/capital-gains-tax-relief-on-gains-from-share-disposals); HS308; CGT rates. · actualizat 2026
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Totul despre Investors' Relief Calculator
📋Prezentare+
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.
💡 Bune practici
- 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.
🔢 Exemplu concret
£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.
📖Ghid de utilizare+
Cum se folosește acest calculator
- 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.
📚Glosar+
- 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.
ℹ️Surse și actualizări+
Ultima actualizare a datelor
5 iulie 2026
Surse și referințe
GOV.UK — Investors' Relief (gov.uk/guidance/capital-gains-tax-relief-on-gains-from-share-disposals); HS308; CGT rates.
Datele acestui calculator sunt actualizate periodic pentru a reflecta ultimele bareme oficiale. În caz de dubiu, consultați sursele oficiale menționate mai sus.
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.