EIS Tax Relief Calculator, 2026/27
Investing in an Enterprise Investment Scheme company gives investors valuable income tax relief and the ability to defer other capital gains. Enter the amount you plan to invest to see the relief available and your net cost after tax.
The eis tax relief calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. EIS income tax relief is 30.0% of the amount invested, up to an annual limit of £1,000,000 (higher for knowledge-intensive companies). Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under corporation tax & limited company. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
Regulated by
Regulated & AML supervisor
AAT fellow member
Xero Gold PartnerCertified advisor
QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityEIS Tax Relief Calculator
Result, 2026/27
Income tax relief (30%)
On £20,000 of qualifying investmentCapital gains tax deferred
Deferred, not eliminated — it becomes payable when the EIS shares are disposed ofNet cost of the investment after income tax relief
Amount of investment above the annual limit
Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
Income tax relief under EIS is given at 30.0% of the amount subscribed for qualifying shares, applied directly against your income tax liability for the year of investment (or the previous year if you carry the claim back), up to an annual investment limit of £1,000,000, doubled for knowledge-intensive companies.
Separately, capital gains deferral relief allows you to defer tax on a gain from any asset, not just shares, by reinvesting an amount equal to the gain into EIS shares. The deferred gain is not eliminated: it is 'frozen' and becomes chargeable again, typically when the EIS shares are eventually sold, unless you reinvest into further qualifying shares at that point.
This calculator applies the relief rate to your qualifying investment up to the annual limit, and separately calculates the amount of capital gains tax that is deferred based on the gain you specify and your CGT rate, giving you the net cash cost of the investment after the immediate income tax saving.
The other reliefs EIS can bring
Beyond income tax relief and gains deferral, EIS shares held for at least three years are normally free of capital gains tax on disposal, meaning any growth in value is tax-free on top of the up-front income tax relief, which is a significant combined benefit compared with an equivalent unwrapped investment.
If the company fails and the shares become worthless, EIS loss relief lets you set the loss, net of income tax relief already claimed, against income tax rather than only capital gains, which can substantially soften the downside of an unsuccessful investment.
Conditions and risks to understand
EIS relief is only available on shares in qualifying trading companies that are not listed on a main stock exchange, broadly under a certain number of employees and gross assets, and not in excluded sectors such as property development or financial activities.
Relief can be withdrawn if you become connected to the company, for example by holding more than 30% of the shares or becoming a paid director within specific timeframes, or if the company ceases to qualify within three years of the investment, so the risk profile is genuinely higher than most mainstream investments.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
How much income tax relief can I get from EIS?
30% of the amount invested in qualifying shares, up to an annual investment limit, claimed against your income tax bill for the year of investment or, if you elect to carry back the claim, the previous tax year.
What is EIS capital gains deferral relief?
It lets you postpone tax on a gain from any asset by reinvesting an equivalent amount into EIS shares. The gain is not cancelled, only deferred, becoming chargeable again broadly when the EIS shares are disposed of.
Are EIS shares free of capital gains tax?
Growth in value on EIS shares is normally free of capital gains tax provided the shares are held for at least three years and income tax relief was given and not withdrawn on the original investment.
What happens if the EIS company fails?
You can typically claim loss relief against income tax on the amount invested, net of the income tax relief already received, which meaningfully reduces the net financial exposure compared with a straightforward share investment.
Keep going
Related calculators
Same rates, different question.
EIS and SEIS Combined Relief Calculator
Compare income tax relief and effective net cost across SEIS and EIS investments for 2026/27, using the 50% and 30% relief rates side by side.
CalculatorCapital gains tax calculator
Calculate UK capital gains tax for 2026/27 on shares or property, using the annual exempt amount and the 18% and 24% rates.
CalculatorCorporation tax calculator
Work out your limited company corporation tax for 2026/27, including the 19% small profits rate, the 25% main rate and marginal relief between £50,000 and £250,000.
CalculatorDividend tax calculator
Calculate the personal tax on dividends from your limited company for 2026/27, using the £500 dividend allowance and the 10.75%, 35.75% and 39.35% rates.