EOT vs Standard Sale – CGT comparison per seller

Use this tool to compare capital gains tax and net proceeds for each seller in a business sale, under a standard sale (using Business Asset Disposal Relief where available) and a sale to an Employee Ownership Trust (EOT) under the new 50% CGT relief rules.

Disclaimer: This calculator is for illustration only. It does not constitute tax, legal or financial advice. Actual tax outcomes depend on your personal circumstances and future changes in law. Please speak to a qualified adviser.

  • Enter the total sale price for the business.
  • Add each seller/shareholder with their percentage holding and base cost.
  • Review the CGT and net proceeds per seller and in total under a standard sale and an EOT sale.

Step 1: Enter deal details

Advanced settings (for advisers)

Step 2: Add sellers / shareholders

Add each person who is selling shares and enter their shareholding and base cost.

Want personalised numbers for your business?

Many Northern Ireland businesses can access a fully funded feasibility study to explore whether an Employee Ownership Trust is the right succession option.

Explore funded feasibility support Talk to Employee Ownership Ireland