Business Asset Disposal Relief Calculator
Calculate your Business Asset Disposal Relief (BADR) tax liability instantly. Free, accurate UK tool applying the current 18% BADR rate, £1 million lifetime limit, and standard CGT comparison.
Calculate Your BADR Tax Liability
Enter your qualifying gain and any BADR already claimed to see the tax due at the BADR rate, how much of your lifetime limit remains, and how it compares to standard Capital Gains Tax.
Disposal Details
Enter your gain details to see your BADR tax breakdown
BADR Results
Your estimated tax liability and remaining lifetime limit
BADR Rate History
How the Business Asset Disposal Relief rate and lifetime limit have changed over recent tax years.
| Period | BADR Rate | Lifetime Limit |
|---|---|---|
| Before 6 April 2025 | 10% | £1,000,000 |
| 6 Apr 2025 – 5 Apr 2026 | 14% | £1,000,000 |
| From 6 April 2026 | 18% | £1,000,000 |
BADR Calculator FAQ
Everything you need to know about Business Asset Disposal Relief, rates, and eligibility.
Business Asset Disposal Relief (BADR), formerly known as Entrepreneurs’ Relief, is a UK tax relief that reduces the rate of Capital Gains Tax paid on qualifying disposals of business assets, such as shares in a trading company or a sole trader business, up to a lifetime limit.
From 6 April 2026, the BADR rate is 18 percent. This followed a rate of 14 percent for disposals between 6 April 2025 and 5 April 2026, and 10 percent for disposals made before 6 April 2025.
The BADR lifetime limit is £1 million of qualifying gains per individual. This is a cumulative limit across all qualifying disposals made during a person’s lifetime, not an annual allowance, and any gains beyond it are taxed at standard Capital Gains Tax rates.
Individuals disposing of all or part of a trading business they own, or shares in their personal trading company where they have been an officer or employee holding at least 5 percent of shares and voting rights for at least two years, may qualify, subject to meeting the qualifying conditions.