BADR Calculator
Selling a limited company, a sole-trader business or qualifying business assets? This calculator models the BADR rate you will actually pay, the lifetime allowance you have left, and what the 6 April 2026 rate change costs you if the deal slips into the next tax year.
Your sale
What you paid for the shares originally. Often nominal (£1 or £100) for founders who incorporated their own business.
£1M lifetime limit applies across all your qualifying disposals ever. If this is your first disposal, enter 0.
BADR rate rises from 14% to 18% on 6 April 2026.
Your CGT bill
Total CGT
£499,976
Effective rate: 20.0%
Net proceeds (after CGT)
£2,000,024
The breakdown
- Capital gain
- £2,499,900
- Qualifies for BADR (capped at lifetime £1M)
- £1,000,000
- BADR tax @ 14.000000000000002%
- £140,000
- Gain above BADR limit (standard CGT)
- £1,499,900
- Standard CGT @ 24%
- £359,976
- Total CGT
- £499,976
BADR is saving you
£100,000
Without BADR, your CGT bill would be £599,976 at the standard 24% higher rate.
The 4-point rate jump is closer than it looks
On a £1M qualifying gain, completing a day after 6 April 2026 costs another £40,000 versus the same deal completed the day before. We run pre-sale structure reviews for owners considering a 12-to-24-month exit, focused on share structure, qualifying periods and post-tax proceeds.
Book a pre-sale review