Museums & Galleries Exhibition Tax Relief (MGETR) Calculator
Calculate Museums & Galleries Exhibition Tax Relief (MGETR) for qualifying UK exhibitions. Touring 40%, non-touring 35% payable credit. Extended to March 2026.
Museums & Galleries Exhibition Tax Relief (MGETR) Calculator
MGETR provides a payable credit for qualifying temporary exhibitions. Extended to 31 March 2026.
Frequently Asked Questions
What is Museums & Galleries Exhibition Tax Relief (MGETR)?
MGETR provides a payable tax credit for qualifying temporary exhibitions by UK museums and galleries. It was extended to 31 March 2026 (originally set to expire March 2022) with enhanced rates during this period.
What credit rates apply to MGETR?
For exhibitions commencing before 1 April 2025 (enhanced): 45% touring / 40% non-touring. After April 2025: 40% touring / 35% non-touring. MGETR expires after 31 March 2026.
Who can claim MGETR?
UK companies operating museums, art galleries or heritage sites that produce qualifying temporary exhibitions. The company must not be a broadcaster or distributor.
What counts as a 'qualifying exhibition' for MGETR?
A temporary, curated display of objects or collections intended for educational/cultural purposes, open to the public, with a planned opening. Permanent displays do not qualify.
What is the 25% UK/EEA expenditure test?
At least 25% of total core expenditure must be UK or EEA expenditure. Core costs include curation, conservation, object loans, interpretation materials and installation.
Is MGETR payable to charities?
Yes — MGETR is fully payable. Charitable trusts and non-profit galleries with no CT liability receive the full credit amount as a cash payment from HMRC.
What happens to MGETR after 31 March 2026?
MGETR is currently scheduled to expire. No replacement has been announced. Exhibitions that commence before 31 March 2026 can still claim MGETR for qualifying expenditure incurred up to cessation.
How do I claim MGETR?
File the Company Tax Return (CT600) with the MGETR supplementary pages. You'll need an exhibition cost report, cultural certificate, and evidence of the 25% UK/EEA spend test.