# Tax on selling a business: Exit Route Tax Table

> The Exit Route Tax Table carries 3 published figures read from 3 sources' own pages, under different breakdowns, so no one range is stated, read 17 October 2026.

Sell My Business Quotes · https://sellmybusinessquotes.com/datasets/exit-route-tax-table/ · computed 2026-10-21

**Published figures:** 3 published figures (3 of 17 sources read publish one).

3 of the 17 named sources read in full publish a figure; 14 publish none, read 17 October 2026.

## By relief

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| relief small business 50% active asset reduction | 50 % | 50 to 50 % | 1 |
| relief employee ownership trust CGT relief | 50 % | 50 to 50 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [ATO, small business CGT concessions](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/incentives-and-concessions/small-business-cgt-concessions) | 50 % | small business 50% active asset reduction | 2026-10-16 |
| [GOV.UK, capital gains tax: employee ownership trusts (policy paper)](https://www.gov.uk/government/publications/capital-gains-tax-employee-ownership-trusts) | 50 % | employee ownership trust CGT relief | 2026-10-17 |
| [HMRC Capital Gains Manual CG64174, BADR rates from April 2025 and April 2026](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64174) | 18 % |  | 2026-10-16 |

## The sentence each figure was read from (3)

- [ATO, small business CGT concessions](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/incentives-and-concessions/small-business-cgt-concessions), read 2026-10-16: "Reduce the capital gain on an active asset by 50% (in addition to the CGT discount if conditions are met)."
- [GOV.UK, capital gains tax: employee ownership trusts (policy paper)](https://www.gov.uk/government/publications/capital-gains-tax-employee-ownership-trusts), read 2026-10-17: "At Budget 2025 the Chancellor announced that the relief from Capital Gains Tax available on qualifying disposals to Employee Ownership Trusts will be reduced from 100% to 50%."
- [HMRC Capital Gains Manual CG64174, BADR rates from April 2025 and April 2026](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64174), read 2026-10-16: "Where BADR applies to disposals falling on or after 6 April 2026, the rate applying is 18%."

## Read in full, publishes no figure

- [IRS, sale of a business](https://www.irs.gov/businesses/small-businesses-self-employed/sale-of-a-business), read 2026-09-11: read in full and no accepted figure on the page
- [IRS, about Form 6252 (installment sale income)](https://www.irs.gov/forms-pubs/about-form-6252), read 2026-09-12: read in full and no accepted figure on the page
- [IRS, estate and gift taxes](https://www.irs.gov/businesses/small-businesses-self-employed/estate-and-gift-taxes), read 2026-09-12: read in full and no accepted figure on the page
- [IRS, Revenue Ruling 2000-18 on section 1042(e)](https://www.irs.gov/pub/irs-drop/rr-00-18.pdf), read 2026-09-12: read in full and no accepted figure on the page
- [IRS, private letter ruling on section 1042](https://www.irs.gov/pub/irs-wd/201435014.pdf), read 2026-09-12: every candidate on the page was refused
- [HMRC, HS275 Business Asset Disposal Relief (2025)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2025), read 2026-09-11: every candidate on the page was refused
- [GOV.UK, Business Asset Disposal Relief](https://www.gov.uk/business-asset-disposal-relief), read 2026-09-11: read in full and no accepted figure on the page
- [HMRC Capital Gains Manual CG67800, employee-ownership trusts: introduction](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67800), read 2026-10-17: read in full and no accepted figure on the page
- [HMRC Capital Gains Manual CG67801, employee-ownership trusts: the new rules](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67801), read 2026-10-17: every candidate on the page was refused
- [GOV.UK, Business Relief for Inheritance Tax](https://www.gov.uk/business-relief-inheritance-tax), read 2026-09-12: read in full and no accepted figure on the page
- [ATO, small business 15-year exemption](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/incentives-and-concessions/small-business-cgt-concessions/small-business-15-year-exemption), read 2026-10-09: every candidate on the page was refused
- [ATO, small business retirement exemption](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/incentives-and-concessions/small-business-cgt-concessions/small-business-retirement-exemption), read 2026-10-16: every candidate on the page was refused
- [CRA, line 25400 capital gains deduction](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-25400-capital-gains-deduction.html), read 2026-10-02: read in full and no accepted figure on the page
- [CRA, lifetime capital gains exemption for qualified farm or fishing property](https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2015-strong-leadership/lifetime-capital-gains-exemption-qualified-farm-fishing-property.html), read 2026-10-03: every candidate on the page was refused

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 3 of the 17 named sources that could be read published a usable figure; 14 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 79 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per route per relief, each quoted verbatim from the authority with its effective date and its qualifying conditions, so the four routes can be compared on the one thing that decides between them: the rate an owner actually pays and the hurdle they must clear to get it. The cross-jurisdiction comparison - which country taxes a third-party sale most lightly, which one pays an owner to sell to employees - is the figure, and it exists nowhere because each authority publishes only its own. Changed-since, which is the news every time a rate year turns or a Budget moves a relief.

## Sources

- [IRS, sale of a business](https://www.irs.gov/businesses/small-businesses-self-employed/sale-of-a-business) (the publisher's own terms; quoted for reporting and comment)
- [IRS, about Form 6252 (installment sale income)](https://www.irs.gov/forms-pubs/about-form-6252) (the publisher's own terms; quoted for reporting and comment)
- [IRS, estate and gift taxes](https://www.irs.gov/businesses/small-businesses-self-employed/estate-and-gift-taxes) (the publisher's own terms; quoted for reporting and comment)
- [IRS, Revenue Ruling 2000-18 on section 1042(e)](https://www.irs.gov/pub/irs-drop/rr-00-18.pdf) (the publisher's own terms; quoted for reporting and comment)
- [IRS, private letter ruling on section 1042](https://www.irs.gov/pub/irs-wd/201435014.pdf) (the publisher's own terms; quoted for reporting and comment)
- [HMRC, HS275 Business Asset Disposal Relief (2025)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2025) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Capital Gains Manual CG64174, BADR rates from April 2025 and April 2026](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64174) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK, Business Asset Disposal Relief](https://www.gov.uk/business-asset-disposal-relief) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Capital Gains Manual CG67800, employee-ownership trusts: introduction](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67800) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Capital Gains Manual CG67801, employee-ownership trusts: the new rules](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67801) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK, capital gains tax: employee ownership trusts (policy paper)](https://www.gov.uk/government/publications/capital-gains-tax-employee-ownership-trusts) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK, Business Relief for Inheritance Tax](https://www.gov.uk/business-relief-inheritance-tax) (the publisher's own terms; quoted for reporting and comment)
- [ATO, small business CGT concessions](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/incentives-and-concessions/small-business-cgt-concessions) (the publisher's own terms; quoted for reporting and comment)
- [ATO, small business 15-year exemption](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/incentives-and-concessions/small-business-cgt-concessions/small-business-15-year-exemption) (the publisher's own terms; quoted for reporting and comment)
- [ATO, small business retirement exemption](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/incentives-and-concessions/small-business-cgt-concessions/small-business-retirement-exemption) (the publisher's own terms; quoted for reporting and comment)
- [CRA, line 25400 capital gains deduction](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-25400-capital-gains-deduction.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA, lifetime capital gains exemption for qualified farm or fishing property](https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2015-strong-leadership/lifetime-capital-gains-exemption-qualified-farm-fishing-property.html) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The Exit Route Tax Table carries 3 published figures read from 3 sources' own pages, under different breakdowns, so no one range is stated, read 17 October 2026.
- 3 of the 17 named sources read in full publish a figure; 14 publish none, read 17 October 2026.
- Exit Route Tax Table, relief small business 50% active asset reduction: median 50 percent across 1 source, read 17 October 2026.
- Exit Route Tax Table, relief employee ownership trust CGT relief: median 50 percent across 1 source, read 17 October 2026.

Cite as: "Sell My Business Quotes Exit Route Tax Table", updated 2026-10-21, https://sellmybusinessquotes.com/datasets/exit-route-tax-table/.

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