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Calculate Your BADR Tax Savings

Enter your business disposal details to see how much you could save with BADR.

Lifetime gains already claimed (max £1m total)

Total Gain

£0
Sale price minus cost

BADR Qualifying Gain

£0
Within £1m lifetime limit

Excess Gain (Standard CGT)

£0
Above lifetime limit

Tax With BADR

£0
Using 10% BADR rate

Tax Without BADR

£0
At standard CGT rates

Your Tax Savings

£0
Amount saved with BADR

Check BADR Eligibility

Answer these questions to check if your disposal qualifies for Business Asset Disposal Relief.

BADR vs Standard CGT Rates

See how much you can save with Business Asset Disposal Relief compared to standard rates.

Gain Amount BADR Tax (10%) Standard CGT (20%) Tax Saved
£100,000 £10,000 £20,000 £10,000
£250,000 £25,000 £50,000 £25,000
£500,000 £50,000 £100,000 £50,000
£750,000 £75,000 £150,000 £75,000
£1,000,000 (Limit) £100,000 £200,000 £100,000

Key Points About BADR

  • Lifetime limit reduced from £10m to £1m in March 2020
  • Relief claimed on gains, not sale proceeds
  • Can claim multiple times up to £1m total
  • 10% rate applies regardless of other income
  • Must claim within 2 years of tax year of disposal

Understanding Business Asset Disposal Relief

Share Disposals

  • 5% shareholding + voting rights
  • Employee or director
  • 2-year qualifying period
  • Trading company requirement
  • EMI options may qualify separately

Business Disposals

  • Sole trader or partnership
  • Owned for 2+ years
  • Selling all or distinct part
  • Must be trading business
  • Includes goodwill value

What Does Not Qualify

  • Investment companies
  • Property letting businesses
  • Less than 5% shareholding
  • Shares held under 2 years
  • Non-trading activities
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2025/26 CGT Rates Comparison

BADR Rate

  • 10% on qualifying gains
  • £1 million lifetime limit
  • Applies before standard rates
  • Same rate for all taxpayers

Standard CGT (Non-Property)

  • Basic rate: 10%
  • Higher rate: 20%
  • Annual exemption: £3,000
  • Rates based on total income

Standard CGT (Property)

  • Basic rate: 18%
  • Higher rate: 24%
  • Residential property surcharge
  • 30-day reporting for property
Pro Tips for Accurate Results
  • Double-check your input values before calculating
  • Use the correct unit format (metric or imperial)
  • For complex calculations, break them into smaller steps
  • Bookmark this page for quick future access
Understanding Your Results

Our Business Asset Disposal Relief Calculator provides:

  • Instant calculations - Results appear immediately
  • Accurate formulas - Based on official UK standards
  • Clear explanations - Understand how results are derived
  • 2025/26 updated - Using current rates and regulations
Common Questions

Is this calculator free?

Yes, all our calculators are 100% free to use with no registration required.

Are the results accurate?

Our calculators use verified formulas and are regularly updated for accuracy.

Can I use this on mobile?

Yes, all calculators are fully responsive and work on any device.

People Also Ask

Yes, our calculators use verified formulas and are regularly updated with current UK rates and regulations. Results are provided for guidance - always consult professionals for major financial decisions.

Absolutely! All our calculators are fully responsive and work perfectly on smartphones, tablets, and desktops. No app download needed.

We update all calculators with new rates as soon as they're announced - typically at the start of each tax year (April) or when significant changes occur.