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Programs/Gov. scheme

Enterprise Management Incentives (EMI)

HM Revenue & Customs (UK Government)
Tax-advantaged share options up to £250,000 per employee

A tax-advantaged employee share option scheme that lets qualifying UK companies grant options to staff, normally with no income tax or NICs when options are exercised.

Gov. schemeTax Incentives
Eligibility
Independent trading companies with gross assets of £120 million or less and fewer than 500 full-time employees (limits raised from £30m / 250 employees from 6 April 2026). Employees must work at least 25 hours a week or 75% of working time.
Available in
GB United Kingdom
Benefits
  • Options up to £250,000 per employee in a 3-year period; total unexercised EMI options up to £6 million per company.
Details
Tiers, how to apply, what to watch out for and sources are free with an account.
Apply on gov.uk ↗

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R&D Tax Incentive

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Refundable offset of 43.5% for small companies

Cash refund on eligible R&D spend for companies under A$20M turnover.

Gov. schemeTax IncentivesAU

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Canada Revenue Agency
Up to 35% refundable R&D tax credit

Refundable tax credits on qualifying R&D spend for Canadian-controlled private corporations.

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