SEIS Reinvestment Relief Calculator 2026
Calculate SEIS reinvestment relief — invest gains into SEIS companies and exempt 50% of the gain from Capital Gains Tax. Understand combined SEIS income tax relief plus CGT exemption benefits.
SEIS Reinvestment Relief & Combined Benefits Calculator
SEIS provides two CGT benefits: (1) Reinvestment relief — invest gains in SEIS shares and exempt 50% of the gain from CGT. (2) If shares held 3+ years: full CGT exemption on SEIS share gains.
Frequently Asked Questions
What is SEIS reinvestment relief?
SEIS reinvestment relief exempts 50% of a capital gain from CGT if you reinvest those gains into qualifying SEIS shares in the same or following tax year. Maximum reinvestment relief: £200,000 × 50% = £100,000 of gains sheltered per year.
How much income tax relief does SEIS give?
SEIS income tax relief is 50% of your investment, up to £200,000/year — maximum saving of £100,000 per tax year. This relief is available in the year of investment or carried back one year.
What is the maximum SEIS investment in 2026?
£200,000 per tax year per investor (increased from £100,000 in April 2023). The company can raise a maximum of £250,000 via SEIS.
How does the CGT exemption on SEIS shares work?
If you hold SEIS shares for at least 3 years, any gain on those shares when you sell is completely exempt from CGT — on top of the reinvestment relief received when you invested. This means qualifying SEIS investments can become effectively tax-free growth vehicles.
What is SEIS loss relief?
If an SEIS company fails, you can claim loss relief: (investment minus income tax relief already received) × your income tax rate. For a 45% taxpayer, this means effective downside risk is significantly reduced — approximately 22.5p in every £1 invested after all reliefs.
What are the risks of SEIS investing?
SEIS investments are in very early-stage companies with high failure rates. The FCA estimates the majority of early-stage companies fail within 5 years. Tax reliefs mitigate but do not eliminate this risk. Your capital is at significant risk.
Can I use SEIS and EIS in the same year?
Yes — SEIS and EIS are separate schemes. You can invest up to £200,000 in SEIS and up to £1 million in EIS (or £2 million in knowledge-intensive companies) in the same tax year, claiming separate reliefs.
Does SEIS reinvestment relief work with the new CGT rates?
Yes — reinvestment relief applies at whatever CGT rate applies to your gain. Since the October 2024 Autumn Budget increased CGT rates (18% basic, 24% higher), the value of reinvestment relief has increased proportionally.