SEIS Tax Relief Calculator 2026

Calculate SEIS income tax relief. 50% tax relief on investments up to £200,000 per year. CGT exemption on SEIS gains and reinvestment relief.

SEIS Relief Calculator

SEIS benefits: 50% income tax relief • CGT exemption on gains • 50% CGT reinvestment relief • Loss relief • IHT relief after 2 years
Max £200,000 per tax year (from 2023/24, increased from £100K)
50% of qualifying CGT is exempt when reinvested into SEIS

Frequently Asked Questions

What is SEIS?

The Seed Enterprise Investment Scheme encourages investment in very early-stage UK companies. Investors receive 50% income tax relief on investments up to £200,000 per tax year.

How does SEIS differ from EIS?

SEIS targets younger, smaller companies (must have been trading for under 2 years, max 25 employees, max £350,000 gross assets). The relief is 50% vs EIS's 30%, but investment limits are lower.

What is the SEIS CGT reinvestment relief?

If you reinvest a capital gain into SEIS shares, 50% of the gain is exempt from CGT. For example, a £20,000 gain reinvested into SEIS makes £10,000 CGT-exempt.

Are SEIS gains tax-free?

Yes — if you hold SEIS shares for at least 3 years and the income tax relief was never withdrawn, any gains on disposal are completely exempt from CGT.

What is the SEIS investment limit?

£200,000 per investor per tax year from 2023/24 (increased from £100,000). You can also carry back an investment to the previous tax year.

Can I use SEIS in the same year as EIS?

Yes. Your SEIS and EIS investments can be in the same year (within each scheme's limits), but SEIS relief is claimed first against income tax before EIS.

What is SEIS loss relief?

If the SEIS company fails, you can set the net loss (after deducting the 50% relief already received) against income or capital gains. This significantly reduces the effective downside risk.

What companies qualify for SEIS?

UK-resident companies that have been trading for less than 3 years (or 2 years for qualifying new companies), have fewer than 25 full-time employees, and gross assets under £350,000 before the investment.

Can a company have both SEIS and EIS investors?

Yes — a company can raise up to £250,000 under SEIS first, then raise further funds under EIS. The company must use SEIS funds before accessing EIS.

When do I receive SEIS3 certificates?

The company submits its SEIS1 compliance statement to HMRC after 4 months of trading. HMRC then issues SEIS3 certificates to investors, who use these to claim relief on their tax return.

Is there inheritance tax relief on SEIS shares?

Yes — SEIS shares that have been held for 2+ years typically qualify for 100% IHT Business Property Relief, making them potentially exempt from inheritance tax on death.

Does the 3-year holding period reset if I transfer shares?

Transferring SEIS shares to a spouse does not reset the holding period for CGT exemption purposes. However, other disposals may trigger clawback of relief.