EMI vs Unapproved Options calculator

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%)

1 Business valuation

2 Current shares

3 Current shareholders

4 Future shareholders

5 Out-turn on exit

With EMI Options

With Unapproved Options

Name –

With EMI Options – Net benefit –

With EMI Options – % –

With Unapproved Options – Net benefit –

With Unapproved Options – % –

Name –

With EMI Options – Net benefit –

With EMI Options – % –

With Unapproved Options – Net benefit –

With Unapproved Options – % –

Name –

With EMI Options – Net benefit –

With EMI Options – % –

With Unapproved Options – Net benefit –

With Unapproved Options – % –

Name –

With EMI Options – Net benefit –

With EMI Options – % –

With Unapproved Options – Net benefit –

With Unapproved Options – % –

Name –

With EMI Options – Net benefit –

With EMI Options – % –

With Unapproved Options – Net benefit –

With Unapproved Options – % –

Plans

Shares & options

Equity & CoSec tools

Platform

Use cases

Learn

Support

The Joy of Enterprise Management Incentives

EMI vs Unapproved Options calculator

What's the best option to give shares to your team? Learn more about how to use the calculator before you get started.

1 Business valuation

2 Current shares

3 Current shareholders

4 Future shareholders

5 Out-turn on exit

Schedule a free, no obligation equity consultation

Vestd for

Resources

Company