ITEPA 2003 Schedule 5 Tax Advantage
UK EMI Share Option Tax Calculator
Calculate your Income Tax exemption and 14% BADR Capital Gains Tax on EMI employee share options.
Share Option & Exit Details
EMI Tax Savings Estimator
Enter your option grant, exercise price, and exit value to calculate your net payout under EMI tax rules.
Frequently Asked Questions (FAQ)
EMI options allow employees to acquire company shares without paying Income Tax or National Insurance on exercise if granted at market value. On sale, gains qualify for Business Asset Disposal Relief (14% CGT rate) if 2 years have passed since option grant.
An individual employee can hold up to £250,000 worth of unexercised EMI options at market value at the time of grant.