SEIS and EIS Relief Calculator 2026/27
Enter your investment details below. The tool shows the income tax relief, net cash cost, CGT position, and worst-case net loss if the company fails. This is a general tax illustration, not investment advice.
SEIS and EIS Relief Calculator 2026/27
Enter your investment details below. The tool shows the income tax relief, net cash cost, CGT position, and worst-case net loss if the company fails. This is a general tax illustration, not investment advice.
The amount you are investing under SEIS or EIS.
Used only to calculate loss relief on failure. The IT relief rate itself is fixed at 50% (SEIS) or 30% (EIS) regardless of your band.
SEIS: shows the 50% CGT reinvestment exemption on the gain. EIS: shows the CGT deferral available. Leave at 0 if not applicable.
This is a general tax illustration only, not investment advice, a recommendation to invest, or a financial promotion. Your actual relief depends on your personal tax position and the company meeting all SEIS/EIS qualifying conditions throughout the hold period. Income tax relief requires a sufficient income tax liability in the year of investment. Loss relief assumes the shares are disposed of at a loss and a claim is made. Confirm your position with a qualified tax adviser.
Check your position with a startup tax specialist
A calculator gives you the shape of the answer. We confirm your exact figures, the reliefs you can claim, and what your business needs to file. No obligation, and we reply within one working day.
How SEIS and EIS investor relief works
SEIS gives a 50% income tax relief on investments of up to £200,000 per tax year. If you invest £10,000 under SEIS, you receive a £5,000 reduction in your income tax bill, bringing your net cost to £5,000. The shares must be held for at least three years for the relief to be retained.
EIS gives 30% income tax relief on investments of up to £1,000,000 per tax year, rising to £2,000,000 where the excess above £1,000,000 is in a knowledge-intensive company. A £10,000 EIS investment returns £3,000 in income tax relief, leaving a net cost of £7,000.
If the company fails, the investor can claim loss relief on the net cost (the amount invested minus the income tax relief already received) against their income at their marginal tax rate. For a 45% taxpayer who invested £10,000 under SEIS: the net cost is £5,000, loss relief is £2,250, and the worst-case net loss is £2,750. That figure represents the capital genuinely at risk from a £10,000 investment.
The CGT treatments differ. SEIS provides a 50% reinvestment exemption on any capital gain reinvested: the gain is partially exempt, not merely deferred. EIS provides CGT deferral: the gain is deferred until the EIS shares are sold, not permanently exempt. Do not conflate the two mechanisms.
This calculator shows a general tax illustration. It does not confirm that a company qualifies for SEIS or EIS, and it does not give investment advice. Every result is subject to your personal circumstances and HMRC's assessment of the company.
Frequently asked questions
How much SEIS income tax relief can I claim?
50% of the amount invested, up to a maximum investment of £200,000 per tax year. On a £10,000 investment that is £5,000 relief, reducing your income tax bill by that amount.
What is the SEIS annual investor limit?
£200,000 per tax year. Investments above this in a single tax year do not attract SEIS income tax relief on the excess.
How much EIS relief on a £10,000 investment?
£3,000 (30% of £10,000). EIS relief is fixed at 30% regardless of your income tax band. The annual investor limit is £1,000,000, rising to £2,000,000 for knowledge-intensive companies.
What is the difference between the SEIS CGT exemption and EIS CGT deferral?
Under SEIS, reinvesting a capital gain gives a 50% exemption on that gain; it is permanently extinguished. Under EIS, the gain is deferred until the EIS shares are sold, at which point it comes back into charge. SEIS exempts; EIS defers. The mechanisms are different.
If the company fails, do I get loss relief?
Yes, in most cases. You can claim loss relief on the net cost of the shares (the amount invested minus the income tax relief already received) against your income at your marginal tax rate. For a 45% taxpayer investing £10,000 under SEIS: net cost £5,000, loss relief £2,250, worst-case net loss £2,750. The exact outcome depends on your personal tax position.
Is this calculator investment advice?
No. This is a general tax illustration only. It does not confirm that any company qualifies for SEIS or EIS, does not constitute investment advice, and is not a financial promotion. Confirm your position with a qualified tax and investment adviser.
What is knowledge-intensive company EIS relief?
EIS investors can invest up to £2,000,000 per tax year (instead of £1,000,000) where the amount above £1,000,000 is invested in a knowledge-intensive company. Knowledge-intensive status depends on HMRC criteria relating to R&D spend and skilled employees. This tool applies the £1,000,000 base cap; speak to a specialist to confirm KIC eligibility.
How does a founder get SEIS or EIS advance assurance?
The company (not the investor) applies to HMRC for advance assurance before the share issue. HMRC pre-clears that the proposed round is likely to qualify. We handle advance assurance applications end to end.
Want to be sure of your position?
Tell us about your startup situation and we will confirm your exact figures and the compliance steps that apply to you. No obligation.