EIS/SEIS Tax Relief Calculator
Calculate your tax relief for investing in qualifying startups through the Enterprise Investment Scheme (EIS) or Seed Enterprise Investment Scheme (SEIS).
Optional: gains from other asset sales
What is EIS (Enterprise Investment Scheme)?
EIS offers 30% Income Tax relief on investments up to £1 million in qualifying small companies. Shares must be held for 3+ years. Additional benefits include CGT deferral on other gains, CGT exemption on EIS gains, and loss relief if the company fails.
What is SEIS (Seed Enterprise Investment Scheme)?
SEIS offers 50% Income Tax relief on investments up to £200,000 in very early-stage companies. It also provides 50% CGT reinvestment relief on gains invested in SEIS shares. Higher relief than EIS reflects higher risk of investing in startups.
Can I carry back EIS/SEIS relief?
Yes, you can carry back relief to the previous tax year. This means a 2026/27 investment can claim relief against 2025/26 income tax, subject to annual limits. Useful for tax planning around fluctuating income.
What happens if the company fails?
If an EIS/SEIS company fails, you can claim loss relief. The loss is your investment minus any Income Tax relief received. This can be set against income or capital gains, providing a safety net for failed investments.
How long must I hold EIS/SEIS shares?
Minimum holding period is 3 years for both EIS and SEIS. If you sell before 3 years, you must repay the Income Tax relief. After 3 years, gains on EIS/SEIS shares are CGT-free.
EIS
- • 30% Income Tax relief
- • £1 million annual limit
- • CGT deferral available
- • 3-year holding period
SEIS
- • 50% Income Tax relief
- • £200,000 annual limit
- • 50% CGT reinvestment relief
- • 3-year holding period
High Risk Investment
EIS/SEIS investments are in early-stage companies with high failure rates. Only invest money you can afford to lose.