{ "name": "Exitvo Business Sale Tax And Licence Rules", "title": "Business Sale Tax And Licence Rules", "url": "https://exitvo.com/datasets/business-sale-tax-and-licence-rules/", "csv": "https://exitvo.com/datasets/business-sale-tax-and-licence-rules.csv", "markdown": "https://exitvo.com/datasets/business-sale-tax-and-licence-rules/index.md", "computed_at": "2026-10-18", "license": "https://exitvo.com/terms", "headline": "The Business Sale Tax And Licence Rules carries 7 published figures read from 3 sources' own pages, from 0 to 28 percent, read 16 October 2026.", "quotes": [ "The Business Sale Tax And Licence Rules carries 7 published figures read from 3 sources' own pages, from 0 to 28 percent, read 16 October 2026.", "3 of the 18 named sources read in full publish a figure; 15 publish none, read 16 October 2026.", "Business Sale Tax And Licence Rules, figure us-capital-gains-0-rate: median 0 percent across 1 source, read 16 October 2026.", "Business Sale Tax And Licence Rules, figure us-capital-gains-15-rate: median 15 percent across 1 source, read 16 October 2026.", "Business Sale Tax And Licence Rules, figure us-capital-gains-20-rate: median 20 percent across 1 source, read 16 October 2026.", "Business Sale Tax And Licence Rules, figure us-qsbs-max-rate: median 28 percent across 1 source, read 16 October 2026.", "Business Sale Tax And Licence Rules, figure uk-badr-rate: median 18 percent across 1 source, read 16 October 2026.", "Business Sale Tax And Licence Rules, figure uk-cgt-basic-rate: median 18 percent across 1 source, read 16 October 2026.", "Business Sale Tax And Licence Rules, figure uk-cgt-higher-rate: median 24 percent across 1 source, read 16 October 2026." ], "citation": "\"Exitvo Business Sale Tax And Licence Rules\", updated 2026-10-18, https://exitvo.com/datasets/business-sale-tax-and-licence-rules/.", "changed_since": null, "national": { "unit": "%", "n": 7, "median": 18, "min": 0, "max": 28, "p25": 15, "p75": 24, "mean": 17.5714, "units": { "%": 7 }, "published_sources": 3, "named_sources": 18, "read_sources": 18, "not_published": 15, "published_share": 0.167 }, "by_axis": { "figure": { "us-capital-gains-0-rate": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "us-capital-gains-15-rate": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "us-capital-gains-20-rate": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "us-qsbs-max-rate": { "%": { "n": 1, "median": 28, "min": 28, "max": 28, "p25": 28, "p75": 28, "mean": 28 } }, "uk-badr-rate": { "%": { "n": 1, "median": 18, "min": 18, "max": 18, "p25": 18, "p75": 18, "mean": 18 } }, "uk-cgt-basic-rate": { "%": { "n": 1, "median": 18, "min": 18, "max": 18, "p25": 18, "p75": 18, "mean": 18 } }, "uk-cgt-higher-rate": { "%": { "n": 1, "median": 24, "min": 24, "max": 24, "p25": 24, "p75": 24, "mean": 24 } } } }, "rows": [ { "source": "IRS Topic 409: Capital gains and losses", "url": "https://www.irs.gov/taxtopics/tc409", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "figure": "us-capital-gains-0-rate" }, "retrieved_at": "2026-10-16", "quote": "A capital gains rate of 0% applies if your taxable income is less than or equal to:", "source_class": "primary-government", "text_sha256": "5bed5e9b9fcfb3fefdc8827bb42ccbc8aef5f3286f5aef69f9b387d8e037a19e" }, { "source": "IRS Topic 409: Capital gains and losses", "url": "https://www.irs.gov/taxtopics/tc409", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "figure": "us-capital-gains-15-rate" }, "retrieved_at": "2026-10-16", "quote": "A capital gains rate of 15% applies if your taxable income is:", "source_class": "primary-government", "text_sha256": "5bed5e9b9fcfb3fefdc8827bb42ccbc8aef5f3286f5aef69f9b387d8e037a19e" }, { "source": "IRS Topic 409: Capital gains and losses", "url": "https://www.irs.gov/taxtopics/tc409", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "figure": "us-capital-gains-20-rate" }, "retrieved_at": "2026-10-16", "quote": "There are a few other exceptions where capital gains may be taxed at rates greater than 20%:", "source_class": "primary-government", "text_sha256": "5bed5e9b9fcfb3fefdc8827bb42ccbc8aef5f3286f5aef69f9b387d8e037a19e" }, { "source": "IRS Topic 409: Capital gains and losses", "url": "https://www.irs.gov/taxtopics/tc409", "figure": "28%", "value": 28, "unit": "%", "vat": null, "axis": { "figure": "us-qsbs-max-rate" }, "retrieved_at": "2026-10-16", "quote": "The taxable part of a gain from selling section 1202 qualified small business stock is taxed at a maximum 28% rate.", "source_class": "primary-government", "text_sha256": "5bed5e9b9fcfb3fefdc8827bb42ccbc8aef5f3286f5aef69f9b387d8e037a19e" }, { "source": "HMRC Capital Gains Manual CG64174: BADR rates from April 2025 and April 2026", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64174", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": { "figure": "uk-badr-rate" }, "retrieved_at": "2026-10-16", "quote": "Where BADR applies to disposals falling on or after 6 April 2026, the rate applying is 18%.", "source_class": "primary-government", "text_sha256": "a9f9bdaccd1f3d55d8413a5373df3139fc8a788e4e5132c640d28ead2dde28cb" }, { "source": "GOV.UK: Capital Gains Tax rates", "url": "https://www.gov.uk/capital-gains-tax/rates", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": { "figure": "uk-cgt-basic-rate" }, "retrieved_at": "2026-10-12", "quote": "If this amount is within the basic Income Tax band, you’ll pay 18% on your gains made from 6 April 2026.", "source_class": "primary-government", "text_sha256": "680708f880bc303e42e49316a7995eb78a4856ddcbb714275026ceac0e8c61a4" }, { "source": "GOV.UK: Capital Gains Tax rates", "url": "https://www.gov.uk/capital-gains-tax/rates", "figure": "24%", "value": 24, "unit": "%", "vat": null, "axis": { "figure": "uk-cgt-higher-rate" }, "retrieved_at": "2026-10-12", "quote": "For any amount above the basic Income Tax band, you’ll pay 24% on gains made from 6 April 2026.", "source_class": "primary-government", "text_sha256": "680708f880bc303e42e49316a7995eb78a4856ddcbb714275026ceac0e8c61a4" } ], "not_published": [ { "source": "IRS: Sale of a business", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/sale-of-a-business", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS: About Form 8594, Asset Acquisition Statement", "url": "https://www.irs.gov/forms-pubs/about-form-8594", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS Publication 537: Installment Sales", "url": "https://www.irs.gov/publications/p537", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "IRS: Rollovers as Business Start-Ups compliance project", "url": "https://www.irs.gov/retirement-plans/rollovers-as-business-start-ups-compliance-project", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "26 U.S.C. 1060: special allocation rules for applicable asset acquisitions", "url": "https://www.law.cornell.edu/uscode/text/26/1060", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "26 U.S.C. 1202: partial exclusion for gain from qualified small business stock", "url": "https://www.law.cornell.edu/uscode/text/26/1202", "retrieved_at": "2026-09-26", "reason": "every candidate on the page was refused" }, { "source": "15 U.S.C. 80a-3: definition of investment company", "url": "https://www.law.cornell.edu/uscode/text/15/80a-3", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK: Business Asset Disposal Relief", "url": "https://www.gov.uk/business-asset-disposal-relief", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "SBA: 7(a) loans", "url": "https://www.sba.gov/funding-programs/loans/7a-loans", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "SBA: 7(a) terms, conditions and eligibility", "url": "https://www.sba.gov/partners/lenders/7a-loan-program/terms-conditions-eligibility", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "California DRE: broker licence requirements", "url": "https://www.dre.ca.gov/Licensees/RequirementsBroker.html", "retrieved_at": "2026-10-17", "reason": "every candidate on the page was refused" }, { "source": "SEC: statutes and regulations", "url": "https://www.sec.gov/rules-regulations/statutes-regulations", "retrieved_at": "2026-10-09", "reason": "every candidate on the page was refused" }, { "source": "US DOL EBSA: resource centre FAQs", "url": "https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/faqs", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "Florida DBPR: Real Estate Commission", "url": "https://www.myfloridalicense.com/DBPR/real-estate-commission/", "retrieved_at": "2026-09-26", "reason": "read in full and no accepted figure on the page" }, { "source": "Nevada Real Estate Division: business broker permit", "url": "https://red.nv.gov/Licensing/Business_Broker/", "retrieved_at": "2026-09-26", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/sale-of-a-business", "label": "IRS: Sale of a business", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/forms-pubs/about-form-8594", "label": "IRS: About Form 8594, Asset Acquisition Statement", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/publications/p537", "label": "IRS Publication 537: Installment Sales", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/taxtopics/tc409", "label": "IRS Topic 409: Capital gains and losses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/retirement-plans/rollovers-as-business-start-ups-compliance-project", "label": "IRS: Rollovers as Business Start-Ups compliance project", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.law.cornell.edu/uscode/text/26/1060", "label": "26 U.S.C. 1060: special allocation rules for applicable asset acquisitions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.law.cornell.edu/uscode/text/26/1202", "label": "26 U.S.C. 1202: partial exclusion for gain from qualified small business stock", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.law.cornell.edu/uscode/text/15/80a-3", "label": "15 U.S.C. 80a-3: definition of investment company", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/business-asset-disposal-relief", "label": "GOV.UK: Business Asset Disposal Relief", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-gains-tax/rates", "label": "GOV.UK: Capital Gains Tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64174", "label": "HMRC Capital Gains Manual CG64174: BADR rates from April 2025 and April 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.sba.gov/funding-programs/loans/7a-loans", "label": "SBA: 7(a) loans", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.sba.gov/partners/lenders/7a-loan-program/terms-conditions-eligibility", "label": "SBA: 7(a) terms, conditions and eligibility", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.dre.ca.gov/Licensees/RequirementsBroker.html", "label": "California DRE: broker licence requirements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.sec.gov/rules-regulations/statutes-regulations", "label": "SEC: statutes and regulations", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/faqs", "label": "US DOL EBSA: resource centre FAQs", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.myfloridalicense.com/DBPR/real-estate-commission/", "label": "Florida DBPR: Real Estate Commission", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://red.nv.gov/Licensing/Business_Broker/", "label": "Nevada Real Estate Division: business broker permit", "license": "the publisher's own terms; quoted for reporting and comment" } ], "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 18 named sources that could be read published a usable figure; 15 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 for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 7 figures, never sentences; 53 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 table per jurisdiction of what the STATUTE says a seller owes and a broker must hold, read from the authority rather than from an adviser's summary: the federal capital-gains rate ladder and the residual-method allocation classes, the installment-sale treatment of a seller note, the QSBS exclusion, the ROBS conditions for a 401k-funded purchase, the UK relief rate and its lifetime limit, and state by state whether a business broker must hold a real-estate or a dedicated licence. The derivation is the COVERAGE MAP - which states require what, and which figures changed on which date - which no single authority publishes because each publishes only its own.", "embed": "

0 to 28 percent

7 published figures, Business Sale Tax And Licence Rules, across 3 sources, read 16 October 2026

Source: Exitvo Business Sale Tax And Licence Rules
" }