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EMI - Enterprise Management Incentives

Information on the EMI scheme which allows tax and National Insurance incentives for qualifying employees of companies with assets of £30 million or less.

From:
Department for Business, Innovation, Science and Trade
Published:
13 November 2026
Type of support:
Expertise and advice
Business stage:
Established
Industry:
Agriculture and food, Business and finance, Construction, Education and Health
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Hospitality and catering, IT, digital and creative, Life Sciences, Manufacturing, Mining, Real estate and property, Science and technology, Service industries, Transport and distribution, Travel and leisure, Utilities providers, and Wholesale and retail
Number of employees:
0 to 9 employees, 10 to 249 employees and 250 to 500 employees
Region:
East Midlands, Eastern, London, North East and North West
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South East, South West, West Midlands, and Yorkshire and the Humber

What can you get?

If you work for a company with assets of £30 million or less then you may be able to benefit from Enterprise Management Incentives (EMIs).

You can buy shares of up to £250,000 without paying Income Tax or National Insurance on the difference between what you pay for the shares and what they’re actually worth. You may have to pay Capital Gains Tax if you sell the shares.

Find out more
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