Loading tools
Illustrate EIS (30%) or SEIS (50%) Income Tax relief for 2026/27, subject to the annual investor limit and available UK Income Tax liability.
Loading your calculator inputs…
Enter earlier subscriptions counted against this scheme's annual limit.
Estimated EIS Income Tax reduction for 2026/27
Editable sample£15,000
This is the smaller of £15,000 relief before the liability cap and £20,000 available liability. It is not a refund or eligibility decision.
Share links include your EIS/SEIS investment and tax-liability assumptions in an unencrypted URL.
Prior subscriptions, this illustrated subscription and remaining headroom against the selected annual limit.
| Measure | Amount |
|---|---|
| Prior subscriptions entered | £0 |
| Investment illustrated within remaining limit | £50,000 |
| Unused annual limit after this investment | £950,000 |
Illustrates the same subscription and available tax-liability cap under each direct scheme rate. Prior scheme subscriptions are set to £0 for this comparison; it does not recommend either investment.
| Measure | Amount |
|---|---|
| EIS selected | £15,000 |
| SEIS at same inputs | £20,000 |
Shows how the modelled reduction changes at zero, half and the entered available Income Tax liability, alongside relief before that cap.
| Measure | Amount |
|---|---|
| Zero Income Tax liability | £0 |
| Half of entered liability | £10,000 |
| Entered Income Tax liability | £15,000 |
| Relief before liability cap | £15,000 |
Simplified 2026/27 illustration. Claims generally require the relevant EIS3/EIS5/SEIS3 certificate, and unused Income Tax relief cannot be carried forward; qualifying investments may in some cases be attributed to the previous tax year. CGT deferral/reinvestment relief, loss relief and eligibility are not calculated here.
UK relief is illustrated only to the extent UK Income Tax liability is available; devolved Income Tax differences are not modelled. The £2m EIS limit requires qualifying knowledge-intensive company shares, and amounts above £1m must be invested in those shares. When KIC is selected, this model treats the full new subscription as qualifying; mixed KIC/non-KIC shares are not split, and company/share eligibility is not verified. Earlier EIS subscriptions are assumed to share the selected KIC status; check mixed-status subscriptions separately.
Functional storage is optional. Each valid URL input takes priority; omitted fields use saved inputs when enabled, then the sample.
For qualifying subscriptions, EIS offers 30% and SEIS offers 50% Income Tax relief. The modelled reduction is limited by available UK Income Tax liability; it is not multiplied by a marginal tax rate. The tool does not confirm eligibility or calculate separate CGT and loss-relief rules.
Enter a subscription, earlier subscriptions under the selected scheme in 2026/27, and the UK Income Tax liability available for the claim year. For EIS, the £2 million limit assumes qualifying knowledge-intensive company shares for the amount above £1 million. The KIC option treats the full subscription entered as KIC shares; this single-amount model cannot split mixed KIC and non-KIC subscriptions, and assumes earlier EIS subscriptions use the same KIC status. This tool does not test any company, investor, share issue or claim condition, calculate carry-back, CGT relief, or loss relief.
These HMRC resources support the scheme, relief and claim explanations on this page. The calculator does not confirm that an investment or investor qualifies for EIS or SEIS relief.
For a separate estimate of tax on a disposal, use the UK Capital Gains Tax calculator. EIS deferral and SEIS reinvestment relief require separate claim conditions and are not calculated here.