Employee Share Scheme Tax Calculator 2025/26
Calculate income tax, NI, and CGT on shares acquired through employer share schemes. Each scheme has different tax treatment — select yours to see exactly what you’ll owe at exercise and on any subsequent sale.
UK employee share scheme tax treatment summary
EMI (Enterprise Management Incentives): No income tax or NI on exercise if granted at or above market value and exercised within 10 years. Only CGT on the gain from exercise price to sale price (18%/24% from April 2024). The most tax-efficient scheme for employees of qualifying companies.
SAYE (Save As You Earn): Save £5–£500/month for 3 or 5 years, then buy shares at the option price (up to 20% discount). No income tax or NI on exercise — the exercise gain is entirely free. Any further gain from exercise price to eventual sale is subject to CGT.
SIP (Share Incentive Plan): Free shares up to £3,600/year are free of income tax and NI if held for 5 years. Partnership shares are bought from pre-tax pay. Matching shares (up to 2× partnership shares) are also tax-free after 5 years.
CSOP (Company Share Option Plan): Options up to £60,000 can be granted at market value. No income tax or NI on exercise (post-2023 changes remove the previous £30,000 limit). Only CGT applies on subsequent sale gain.
