EIS & SEIS Tax Relief Calculator 2026/27

Calculate your income tax relief and CGT benefits from investing in UK startups through the Enterprise Investment Scheme and Seed Enterprise Investment Scheme.

Upfront Tax Relief
£0
Enter your details to calculate
Investment
£0
Effective Cost (after relief)
£0
Exit Value
£0
CGT Saved at Exit
£0
Loss Relief (if fails)
£0
Total Return at Exit
0%
Enter your investment details to see your tax relief breakdown.
Returns at Different Exit Multiples
How EIS and SEIS Work

SEIS gives 50% income tax relief on investments up to £200,000 per tax year - so a £20,000 investment costs you only £10,000 in real terms. If you hold the shares for 3+ years and the company qualifies, all gains are free from CGT. SEIS is designed for the very earliest-stage seed companies.

EIS gives 30% income tax relief on investments up to £1,000,000 per year (£2,000,000 for knowledge-intensive companies). Again, gains after 3+ years are CGT-free. EIS also lets you defer an existing capital gain by reinvesting it into EIS shares · the deferred gain only becomes taxable when you sell the EIS shares.

Loss relief means if the company fails, you can claim relief on your net cost (investment minus the upfront relief you already received) against your income. This substantially reduces your worst-case downside.

Both schemes require the company to meet HMRC qualifying conditions. Always obtain the EIS3 or SEIS3 certificate from the company before claiming relief on your tax return.

EIS vs SEIS at a Glance · 2026/27

Key limits and benefits for each scheme

Feature SEIS EIS
Income tax relief50%30%
Max investment per year£200,000£1,000,000 (£2m KIC)
Max relief per year£100,000£300,000
CGT exemption on exit100% after 3 years100% after 3 years
CGT reinvestment relief50% of SEIS amountFull gain deferral
Loss reliefYes · at income tax rateYes · at income tax rate
IHT relief (BPR)Potentially after 2 yrsYes after 2 yrs (BPR)
Carry back 1 yearYesYes

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EIS & SEIS FAQs

How do I claim EIS or SEIS tax relief?
Once your investment qualifies, the company sends you an EIS3 or SEIS3 certificate from HMRC. You use this to claim relief on your Self Assessment tax return, entering the investment in the EIS or SEIS section. The relief reduces your income tax bill for the year of investment · or you can carry it back to the previous tax year. Keep the certificate as HMRC may ask for it.
What happens to my EIS or SEIS investment if the company fails?
If the company fails you can claim loss relief on your net cost (the amount invested minus any income tax relief already received). This loss can be offset against income or capital gains at your marginal income tax rate. For example, if you invested £10,000 in SEIS and received £5,000 income tax relief, your net cost is £5,000. If the company fails entirely, loss relief at 40% higher rate gives you back £2,000 · so your total real loss is just £3,000 from a £10,000 investment.
Can I invest in my own company through EIS or SEIS?
No. You cannot claim EIS or SEIS relief if you are a connected person. For EIS this means you must not be an employee, paid director, or hold more than 30% of the shares. For SEIS the rules are slightly stricter. Unpaid directors can sometimes qualify for EIS but not if they were connected before the share issue. HMRC scrutinises connected-person investments carefully and will withdraw relief if the conditions are not met.
Does EIS investment qualify for Inheritance Tax relief?
EIS shares typically qualify for Business Property Relief (BPR) after 2 years of holding, making them potentially 100% exempt from Inheritance Tax. This is a significant additional benefit for estate planning on top of the income tax and CGT reliefs. SEIS shares can also qualify for BPR but the companies are typically very early-stage. BPR is not automatic and depends on the nature of the company's trading activities at the time of death.
What causes EIS or SEIS relief to be withdrawn?
Relief can be withdrawn if the company breaks qualifying conditions within 3 years of the share issue. Common triggers include: the company ceasing to trade, carrying on a non-qualifying trade, the investor disposing of shares within 3 years, or the company being taken over by a non-qualifying entity. If relief is withdrawn HMRC issues an assessment and you must repay the tax saved · plus interest. The company is required to notify HMRC of any disqualifying event.

For informational purposes only · Not financial or investment advice · Tax reliefs depend on qualifying conditions being met · SEIS and EIS are high-risk investments · Past performance is not a guide to future performance · Tax rates shown are for 2026/27