Free calculator · UK 2026/27 rates
Practice Sale CGT Calculator
Enter your normalised EBITDA, practice mix and region to get an indicative valuation range, then see your estimated net proceeds after Capital Gains Tax at 2026/27 rates — including Business Asset Disposal Relief (BADR) at 18%.
Practice Sale CGT Calculator
Enter your normalised EBITDA, practice mix and region to get an indicative valuation range, then see your estimated net proceeds after Capital Gains Tax at 2026/27 rates — including Business Asset Disposal Relief (BADR) at 18%.
EBITDA after removing principal salary to market rate, personal expenses and one-off items.
Salary, drawings or partnership profit share. Used to estimate remaining basic-rate band for CGT.
BADR reduces CGT to 18% on qualifying gains up to £1,000,000 lifetime. Two-year minimum holding period and genuine business interest required.
2026/27 CGT rates throughout. BADR at 18% from 6 April 2026 (gov.uk). Standard CGT 18% within any remaining basic-rate band, 24% above, both from 30 October 2024. Annual exempt amount £3,000. The chargeable gain defaults to the mid-point goodwill figure; it excludes tangible assets (which attract different tax treatment) and any base cost. Actual gain depends on your original cost, any enhancement expenditure, and how the sale is structured. BADR eligibility requires meeting two-year minimum holding and genuine business interest conditions — these are your responsibility to confirm. Earn-out arrangements attract CGT at standard rates on each payment as it falls due. Estimates, not advice; take specialist tax advice before any practice disposal.
Sense-check your figure with a specialist dental accountant
Calculators give you a solid starting point, but the final number depends on your NHS Pension status, prior-year reliefs, and how different taxes interact in your specific structure. A short conversation with a dental-specialist accountant puts a firm figure on it, with no obligation.
Get the full Selling a dental practice model and guide
Get the practice sale model
Indicative value, then roughly what you keep after Capital Gains Tax and Business Asset Disposal Relief. BADR at 18% within the £1m lifetime limit.
| A | B | C | D | E | F | G | H | I | J | K | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Your figures (edit the blue cells) | Net of tax | |||||||||
| 2 | EBITDA | £200,000 | Taxable gain | £197,000 | |||||||
| 3 | Chargeable gain | £200,000 | BADR at 18% | £35,460 | |||||||
| 4 | BADR expected | Yes | Net proceeds | £164,540 | |||||||
| 5 | £164,540 kept after Capital Gains Tax at the 18% BADR rate | ||||||||||
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How the calculation works
The valuation range applies EBITDA multiples from 2025/26 UK dental market data, adjusted for practice mix, region and buyer demand. The goodwill mid-point is used as the illustrative chargeable gain for the CGT calculation, which is a simplification: in a real disposal the gain is the sale proceeds less original purchase price and enhancement costs, and tangible assets are treated separately.
The CGT calculation deducts the £3,000 annual exempt amount, then applies Business Asset Disposal Relief at 18% on qualifying gains up to the £1,000,000 lifetime limit (as in force from 6 April 2026). Gain above the BADR amount is charged at 18% within any remaining basic-rate band (estimated from your other income against the £50,270 threshold) and 24% above it. Both standard rates apply from 30 October 2024.
This is an indicative tool only. Structure (asset sale vs share sale), base cost, earn-out provisions, spouse-relief and pension fund ownership all materially affect the outcome. Always take specialist legal and tax advice before proceeding with a practice disposal.
Worked example: Mark sells a mixed NHS and private practice in the Midlands with normalised EBITDA of £200,000 and £60,000 of tangible assets. The indicative goodwill range is £170,000 to £230,000; the mid-point goodwill of £200,000 is used as the illustrative chargeable gain. After deducting the £3,000 annual exempt amount, the taxable gain is £197,000. Mark has other income of £50,000, which leaves only £270 of basic-rate band unused. Because BADR applies (18% from 6 April 2026) to the entire £197,000 qualifying gain within the £1,000,000 lifetime limit, the total CGT is £197,000 multiplied by 18% = £35,460, leaving estimated net proceeds from goodwill of £164,540.
Get the full picture
Every figure here is modelled on standard 2026/27 thresholds. Your actual position depends on your NHS Pension status, prior-year usage, other income, and how decisions interact. Take the free practice health check to get a personalised view.