Calculator · UK 2025/26
Practice Valuation Calculator
EBITDA × multiple by region and practice mix, plus tangible assets. UK 2025/26 indicative ranges; corporate acquirer premium not modelled.
Your inputs
Indicative total value range
£333,000 – £387,000
Goodwill multiple: 0.85× – 1.15× EBITDA, plus tangible assets.
Goodwill value range
£153,000 – £207,000
Tangible assets
£180,000
Notes: This is a directional EBITDA × multiple model using 2025/26 UK dental market indicative ranges. Actual transaction values depend on buyer type (corporate vs independent), contract specifics, lease vs freehold position, associate retention, and individual negotiation. Corporate acquirer premium not modelled — corporate buyers paying for strategic fit sometimes pay above the upper range here.
Normalised EBITDA matters more than the multiple. Add-backs (principal salary to market, personal expenses removed, one-off items) typically swing the EBITDA by 10-20%, which moves the valuation by far more than the multiple range does.
Frequently asked
- What is a typical EBITDA multiple for UK dental practices in 2025/26?
- Multiples vary substantially: NHS-heavy single-handed practices in lower-demand regions sit at roughly 0.6-0.9× normalised EBITDA. Mixed NHS/private multi-surgery practices in normal-demand regions: 0.9-1.2×. Private-focused practices in high-demand regions: 1.1-1.4× and sometimes above for prime locations. Corporate acquirer premium can stretch above 1.4× for strategic fit.
- What's normalised EBITDA?
- EBITDA adjusted for one-off items, principal compensation back to market rate (so the post-sale buyer can replace the principal at market cost), personal expenses removed from the P&L, and abnormal-year corrections. Normalisation typically swings EBITDA by 10-20% in either direction, which moves valuation by far more than the multiple range does.
- How much of a practice price is goodwill versus tangible assets?
- Typically 60-80% goodwill, 20-40% tangible assets. The exact split is negotiated and matters for both sides: goodwill gives the buyer 6.5% per year tax relief over 15 years (post-April-2019), while tangible assets often qualify for 100% Annual Investment Allowance. Sellers care about CGT on goodwill vs balancing charges on equipment.
Pre-sale planning needs to start 24 months out
EBITDA normalisation, BADR eligibility, Section 162 incorporation — none of this can be done in the last few weeks. The earliest decisions move the price the most.