SEIS Tax Relief Calculator
Estimate your income tax relief, capital gains tax exemption, and potential loss relief when investing in early-stage UK companies.
Calculate Your SEIS Tax Savings
Enter your planned investment amount and tax details to instantly see the potential tax reliefs available under the Seed Enterprise Investment Scheme.
Investment & Tax Details
Maximise your understanding of SEIS benefits before you invest.
How SEIS Relief Works
Understanding the layers of tax efficiency
Income Tax Relief
You can claim 50% of your investment amount back against your income tax bill, up to a maximum investment of £200,000 per tax year.
CGT Reinvestment Relief
If you reinvest a recent capital gain into a SEIS company, 50% of that reinvested gain is entirely exempt from Capital Gains Tax.
Loss Relief Protection
If the startup fails, you can claim the net loss (investment minus the 50% tax relief already received) against your income or capital gains, softening the blow.
Tax-Free Growth
If the company succeeds and you sell the shares after 3 years, any capital growth on the SEIS investment is completely free from Capital Gains Tax.
SEIS Relief Summary
A quick reference guide to the maximum tax reliefs available under the current Seed Enterprise Investment Scheme rules.
| Relief Type | Benefit | Maximum Limit |
|---|---|---|
| Income Tax Relief | 50% of amount invested | £100,000 relief (£200k investment) |
| CGT Reinvestment Relief | 50% of reinvested gain is exempt | No specific monetary cap (tied to gain) |
| Loss Relief | Net loss set against income/CGT | Based on marginal tax rate |
| Capital Gains Exemption | 100% exemption on future growth | Unlimited (if held for 3+ years) |
| Estate Duty (IHT) Relief | 100% Business Property Relief | Unlimited (if held for 2+ years) |
SEIS Investment FAQ
Answers to the most frequently asked questions about the Seed Enterprise Investment Scheme and its tax implications in the UK.
SEIS is a UK government scheme designed to encourage investment in early-stage, high-risk companies. It offers significant tax reliefs to individual investors, including 50% income tax relief, capital gains tax (CGT) reinvestment relief, and loss relief, to offset the inherent risks of startup investing.
You can claim income tax relief equal to 50% of the amount you invest in qualifying SEIS companies, up to a maximum investment of £200,000 per tax year. This means a £10,000 investment could reduce your income tax bill by £5,000.
If you sell an asset and make a capital gain, you can reinvest that gain into a qualifying SEIS company. 50% of the reinvested gain is then exempt from Capital Gains Tax, significantly reducing your CGT liability for that tax year.
If your SEIS investment fails and the shares become worthless, you can claim ‘loss relief’. You can set the net loss (your initial investment minus the 50% income tax relief already claimed) against your income tax or capital gains tax, providing a further tax saving based on your marginal tax rate.