EIS Tax Relief Calculator
Estimate your potential Income Tax relief and Capital Gains Tax deferral from investing in the UK Enterprise Investment Scheme (EIS).
Calculate Your Tax Relief
Enter your planned investment amount and tax details to see a realistic breakdown of your potential Income Tax relief and Capital Gains Tax deferral.
Investment & Tax Details
Enter your planned EIS investment journey
Relief Evaluation
Estimated tax benefits from your EIS investment
Current HMRC EIS Limits
Official government limits and rules for the Enterprise Investment Scheme (correct as of the current tax year).
| EIS Benefit | Details | Limit / Rate |
|---|---|---|
| Income Tax Relief | Claimed against your Income Tax bill | 30% of investment |
| Max Annual Investment | Standard companies | £1,000,000 |
| Max Annual Investment | Knowledge-intensive companies | £2,000,000 |
| Capital Gains Deferral | Reinvesting a taxable gain | Up to gain amount |
| Loss Relief | Offset net loss against income or gains | At marginal tax rate |
| Minimum Holding Period | To retain all tax reliefs | 3 years |
EIS Investment FAQ
Everything you need to know about the tax reliefs and rules of the UK Enterprise Investment Scheme.
You can claim Income Tax relief at 30% on investments up to £1,000,000 per tax year, giving a maximum potential relief of £300,000. For knowledge-intensive companies, this investment limit can be up to £2,000,000.
You must hold the EIS shares for a minimum of three years from the date of issue (or three years from the start of trading, if later). Selling them before this period may result in the clawback of your Income Tax relief by HMRC.
Yes. You can defer Capital Gains Tax on a gain made up to three years before, or at any time after, your EIS investment, provided the gain is reinvested into qualifying EIS shares and you claim the relief.
If the company fails and you lose your investment, you may be able to claim ‘Loss Relief’. This allows you to offset the net loss (your original investment minus any Income Tax relief already received) against your Income Tax or Capital Gains Tax at your marginal rate, softening the financial blow.