SEIS/EIS Tax Relief Calculator
Calculate the income tax relief, CGT exemption, and loss relief for SEIS and EIS investments.
Updated for 2025/26 tax year
Investment Details
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SEIS Relief Breakdown
If the Company Fails
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How the SEIS/EIS Tax Relief Calculator Works
This calculator models the tax benefits available to investors under the Seed Enterprise Investment Scheme (SEIS) and Enterprise Investment Scheme (EIS). Both schemes offer generous tax relief to encourage investment in early-stage UK companies.
SEIS Tax Relief (50%)
SEIS offers 50% income tax relief on investments up to 200,000 per tax year. This means an investor putting 100,000 into a SEIS-qualifying company effectively pays only 50,000 after the relief is claimed. Additionally, any capital gains on the shares are completely exempt from CGT if held for at least 3 years.
EIS Tax Relief (30%)
EIS offers 30% income tax relief on investments up to 1,000,000 per tax year (2,000,000 for knowledge-intensive companies). While less generous than SEIS, EIS also provides CGT exemption after 3 years and allows investors to defer existing capital gains by reinvesting into EIS shares.
Loss Relief Protection
If the company fails, investors can claim loss relief on the effective cost (investment minus income tax relief). This can be offset against income at the investor's marginal tax rate, significantly reducing the worst-case downside. For a higher-rate taxpayer, the combination of income tax relief and loss relief means the actual money at risk can be as low as 30-38.5% of the original investment.
Disclaimer: This calculator is for illustrative purposes only and does not constitute tax or investment advice. The figures shown are estimates based on current tax rates and may not reflect your specific circumstances. Always consult a qualified professional before making investment decisions.
Frequently Asked Questions
Common questions about SEIS/EIS tax relief
How does SEIS income tax relief work?
SEIS offers 50% income tax relief on investments up to 200,000 per tax year. If you invest 100,000 in a SEIS-qualifying company, you can reduce your income tax bill by 50,000. The relief is claimed through your Self Assessment return and can be carried back to the previous tax year.
How does EIS income tax relief work?
EIS offers 30% income tax relief on investments up to 1,000,000 per tax year (2,000,000 for knowledge-intensive companies). If you invest 100,000 in an EIS-qualifying company, you can reduce your income tax bill by 30,000. Like SEIS, the relief is claimed through Self Assessment.
What happens to the tax relief if I sell the shares before 3 years?
If you dispose of SEIS or EIS shares within 3 years of issue, the income tax relief is clawed back. You will need to repay the tax relief to HMRC, and the CGT exemption will not apply. The 3-year holding period runs from the date the shares were issued, not the date the investment was made.
Can I claim both SEIS and EIS relief in the same tax year?
Yes. The SEIS annual limit of 200,000 and the EIS annual limit of 1,000,000 are separate. An investor could potentially claim up to 100,000 in SEIS income tax relief (50% of 200,000) plus up to 300,000 in EIS income tax relief (30% of 1,000,000) in the same tax year.
How is loss relief calculated if the company fails?
If the company fails, the allowable loss is the amount invested minus the income tax relief already claimed. For SEIS, if you invested 100,000 and received 50,000 in income tax relief, the allowable loss is 50,000. This can be offset against income or capital gains at your marginal tax rate, further reducing the effective cost of the failed investment.