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SEIS & EIS Investment Tax Relief Calculator

Calculate the tax benefits of investing through the Seed Enterprise Investment Scheme (SEIS) and Enterprise Investment Scheme (EIS) for 2026/27. See your income tax relief, CGT exemptions, loss relief, and effective investment cost.

Calculate Your SEIS/EIS Tax Relief

Annual limit: £200,000

Used to determine your marginal tax rate — currently 40.0%

SEIS: 50% of reinvested gain exempt from CGT.

Income Tax Relief

£11,432

Total Investment

£50,000

Effective Cost

£38,568

after income tax relief

Your investment qualifies for £25,000 of income tax relief, but relief reduces the tax you owe and cannot exceed it. On £60,000 of income your tax bill is £11,432, so £11,432 is usable this year and £13,568 is not. Carrying the investment back to the previous tax year can use that year's tax bill as well — see below.

Loss Relief Scenario

If the investment becomes worthless, here is how tax relief reduces your loss:

Total investment£50,000
Income tax relief−£11,432
Allowable loss£38,568
Loss relief (40.0%)−£15,427
Net loss£23,141

Loss relief can be claimed against income tax or capital gains tax in the year of loss or carried back.

Investment Scenarios

Assumes shares held for 3+ years (qualifying for CGT exemption). All figures include tax reliefs.

Best case: shares double

Share value£100,000
Total return£111,432
Profit / Loss+£61,432
Return+122.9%

Base case: shares flat

Share value£50,000
Total return£61,432
Profit / Loss+£11,432
Return+22.9%

Worst case: total loss

Share value£0
Total return£26,859
Profit / Loss-£23,141
Return-46.3%
Important Notes
Carry-back:Both SEIS and EIS income tax relief can be carried back to the previous tax year, effectively doubling your annual relief window. You can elect to treat all or part of your investment as if it were made in the prior year. This calculator shows one year only: the relief figure above is limited to the income tax due on the income you entered, and any excess is shown separately because using it depends on the previous year's tax bill.
3-year hold:Shares must be held for a minimum of 3 years. Disposing of shares before this period triggers a clawback of income tax relief and loss of CGT exemption.
Qualifying:The company must be approved by HMRC and meet strict criteria (e.g., small, unquoted, trading for less than 7 years for SEIS / 7-10 years for EIS). Always verify SEIS/EIS advance assurance with the company.
Risk:SEIS/EIS investments are in early-stage, unlisted companies and carry a high risk of total loss. Tax relief mitigates but does not eliminate this risk.
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Frequently asked questions

What is SEIS tax relief?
The Seed Enterprise Investment Scheme (SEIS) offers 50% income tax relief on investments up to £200,000 per tax year in qualifying early-stage UK companies. If you invest £100,000 in a SEIS-qualifying company, you can reduce your income tax bill by £50,000, making the effective cost of your investment just £50,000. Gains on SEIS shares are also exempt from CGT if held for at least 3 years.
What is EIS tax relief?
The Enterprise Investment Scheme (EIS) offers 30% income tax relief on investments up to £1,000,000 per tax year (£2,000,000 for knowledge-intensive companies). EIS also provides CGT exemption on gains if shares are held for 3+ years, CGT deferral on other gains reinvested into EIS, and loss relief if the investment fails.
What is the difference between SEIS and EIS?
SEIS targets earlier-stage companies and offers higher income tax relief (50% vs 30%) but with a lower annual investment limit (£200,000 vs £1,000,000). SEIS also offers CGT reinvestment relief (50% of gains reinvested are exempt), while EIS offers CGT deferral on existing gains. Both require a minimum 3-year holding period and offer loss relief if shares become worthless.
Can I claim both SEIS and EIS relief in the same tax year?
Yes, you can invest in both SEIS and EIS qualifying companies in the same tax year, up to the respective annual limits (£200,000 for SEIS, £1,000,000 for EIS). The relief for each scheme is calculated separately. You can also carry back relief to the previous tax year, effectively doubling your relief window.
What happens if my SEIS or EIS investment fails?
If your investment becomes worthless, you can claim loss relief. The allowable loss is the amount invested minus any income tax relief already received. This loss can be offset against your income tax or capital gains tax at your marginal rate. For example, if you invested £100,000 via SEIS (receiving £50,000 income tax relief) and the company fails, your allowable loss is £50,000 — and at a 40% marginal rate, you would reclaim a further £20,000, limiting your total loss to just £30,000.

Sources

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