EMI and Unapproved Options vs Growth Shares calculator

How do net returns from different share schemes compare?

Learn more about how to use the calculator before you get started.

The calculations below are based on a few assumptions.

No other shares have been issued
Current shareholders have paid nothing for their shares (and will be subject to CGT at 20% on sale)
EMI Options are exercised at current share price, only on exit (and will be subject to Entrepreneurs' Relief CGT at 10%)
Unapproved Options are exercised at current share price, only on exit (and will be subject to Income Tax at 40%)
Proceeds from EMI and Unapproved Options exercised are added to exit valuation
Growth Shares are issued at a hurdle above current share price (and will be subject to CGT at 20% on sale)

Business valuation

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Net benefit for EMI Options –

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Net benefit for Growth Shares –

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Net benefit for EMI Options –

Net benefit for Unapproved Options –

Net benefit for Growth Shares –

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