# Tax when selling a business (7 sources)

> 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.

Exitvo · https://exitvo.com/datasets/business-sale-tax-and-licence-rules/ · computed 2026-10-18

**Range of the published figures:** 0 to 28 % (range 0 to 28 %; 7 sources with a figure; 3 of 18 sources read publish one).

3 of the 18 named sources read in full publish a figure; 15 publish none, read 16 October 2026.

## By figure

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| figure us-capital-gains-0-rate | 0 % | 0 to 0 % | 1 |
| figure us-capital-gains-15-rate | 15 % | 15 to 15 % | 1 |
| figure us-capital-gains-20-rate | 20 % | 20 to 20 % | 1 |
| figure us-qsbs-max-rate | 28 % | 28 to 28 % | 1 |
| figure uk-badr-rate | 18 % | 18 to 18 % | 1 |
| figure uk-cgt-basic-rate | 18 % | 18 to 18 % | 1 |
| figure uk-cgt-higher-rate | 24 % | 24 to 24 % | 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 |
|---|---|---|---|
| [IRS Topic 409: Capital gains and losses](https://www.irs.gov/taxtopics/tc409) | 28 % | us-qsbs-max-rate | 2026-10-16 |
| [GOV.UK: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) | 24 % | uk-cgt-higher-rate | 2026-10-12 |
| [IRS Topic 409: Capital gains and losses](https://www.irs.gov/taxtopics/tc409) | 20 % | us-capital-gains-20-rate | 2026-10-16 |
| [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 % | uk-badr-rate | 2026-10-16 |
| [GOV.UK: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) | 18 % | uk-cgt-basic-rate | 2026-10-12 |
| [IRS Topic 409: Capital gains and losses](https://www.irs.gov/taxtopics/tc409) | 15 % | us-capital-gains-15-rate | 2026-10-16 |
| [IRS Topic 409: Capital gains and losses](https://www.irs.gov/taxtopics/tc409) | 0 % | us-capital-gains-0-rate | 2026-10-16 |

## The sentence each figure was read from (7)

- [IRS Topic 409: Capital gains and losses](https://www.irs.gov/taxtopics/tc409), read 2026-10-16: "The taxable part of a gain from selling section 1202 qualified small business stock is taxed at a maximum 28% rate."
- [GOV.UK: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates), read 2026-10-12: "For any amount above the basic Income Tax band, you’ll pay 24% on gains made from 6 April 2026."
- [IRS Topic 409: Capital gains and losses](https://www.irs.gov/taxtopics/tc409), read 2026-10-16: "There are a few other exceptions where capital gains may be taxed at rates greater than 20%:"
- [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%."
- [GOV.UK: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates), read 2026-10-12: "If this amount is within the basic Income Tax band, you’ll pay 18% on your gains made from 6 April 2026."
- [IRS Topic 409: Capital gains and losses](https://www.irs.gov/taxtopics/tc409), read 2026-10-16: "A capital gains rate of 15% applies if your taxable income is:"
- [IRS Topic 409: Capital gains and losses](https://www.irs.gov/taxtopics/tc409), read 2026-10-16: "A capital gains rate of 0% applies if your taxable income is less than or equal to:"

## 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 8594, Asset Acquisition Statement](https://www.irs.gov/forms-pubs/about-form-8594), read 2026-09-12: read in full and no accepted figure on the page
- [IRS Publication 537: Installment Sales](https://www.irs.gov/publications/p537), read 2026-09-11: every candidate on the page was refused
- [IRS: Rollovers as Business Start-Ups compliance project](https://www.irs.gov/retirement-plans/rollovers-as-business-start-ups-compliance-project), read 2026-09-11: every candidate on the page was refused
- [26 U.S.C. 1060: special allocation rules for applicable asset acquisitions](https://www.law.cornell.edu/uscode/text/26/1060), read 2026-09-19: read in full and no accepted figure on the page
- [26 U.S.C. 1202: partial exclusion for gain from qualified small business stock](https://www.law.cornell.edu/uscode/text/26/1202), read 2026-09-26: every candidate on the page was refused
- [15 U.S.C. 80a-3: definition of investment company](https://www.law.cornell.edu/uscode/text/15/80a-3), read 2026-09-12: 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
- [SBA: 7(a) loans](https://www.sba.gov/funding-programs/loans/7a-loans), read 2026-09-11: read in full and no accepted figure on the page
- [SBA: 7(a) terms, conditions and eligibility](https://www.sba.gov/partners/lenders/7a-loan-program/terms-conditions-eligibility), read 2026-09-11: read in full and no accepted figure on the page
- [California DRE: broker licence requirements](https://www.dre.ca.gov/Licensees/RequirementsBroker.html), read 2026-10-17: every candidate on the page was refused
- [SEC: statutes and regulations](https://www.sec.gov/rules-regulations/statutes-regulations), read 2026-10-09: every candidate on the page was refused
- [US DOL EBSA: resource centre FAQs](https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/faqs), read 2026-10-17: read in full and no accepted figure on the page
- [Florida DBPR: Real Estate Commission](https://www.myfloridalicense.com/DBPR/real-estate-commission/), read 2026-09-26: read in full and no accepted figure on the page
- [Nevada Real Estate Division: business broker permit](https://red.nv.gov/Licensing/Business_Broker/), read 2026-09-26: read in full and no accepted figure on the page

## 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.

## 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 8594, Asset Acquisition Statement](https://www.irs.gov/forms-pubs/about-form-8594) (the publisher's own terms; quoted for reporting and comment)
- [IRS Publication 537: Installment Sales](https://www.irs.gov/publications/p537) (the publisher's own terms; quoted for reporting and comment)
- [IRS Topic 409: Capital gains and losses](https://www.irs.gov/taxtopics/tc409) (the publisher's own terms; quoted for reporting and comment)
- [IRS: Rollovers as Business Start-Ups compliance project](https://www.irs.gov/retirement-plans/rollovers-as-business-start-ups-compliance-project) (the publisher's own terms; quoted for reporting and comment)
- [26 U.S.C. 1060: special allocation rules for applicable asset acquisitions](https://www.law.cornell.edu/uscode/text/26/1060) (the publisher's own terms; quoted for reporting and comment)
- [26 U.S.C. 1202: partial exclusion for gain from qualified small business stock](https://www.law.cornell.edu/uscode/text/26/1202) (the publisher's own terms; quoted for reporting and comment)
- [15 U.S.C. 80a-3: definition of investment company](https://www.law.cornell.edu/uscode/text/15/80a-3) (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)
- [GOV.UK: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) (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)
- [SBA: 7(a) loans](https://www.sba.gov/funding-programs/loans/7a-loans) (the publisher's own terms; quoted for reporting and comment)
- [SBA: 7(a) terms, conditions and eligibility](https://www.sba.gov/partners/lenders/7a-loan-program/terms-conditions-eligibility) (the publisher's own terms; quoted for reporting and comment)
- [California DRE: broker licence requirements](https://www.dre.ca.gov/Licensees/RequirementsBroker.html) (the publisher's own terms; quoted for reporting and comment)
- [SEC: statutes and regulations](https://www.sec.gov/rules-regulations/statutes-regulations) (the publisher's own terms; quoted for reporting and comment)
- [US DOL EBSA: resource centre FAQs](https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/faqs) (the publisher's own terms; quoted for reporting and comment)
- [Florida DBPR: Real Estate Commission](https://www.myfloridalicense.com/DBPR/real-estate-commission/) (the publisher's own terms; quoted for reporting and comment)
- [Nevada Real Estate Division: business broker permit](https://red.nv.gov/Licensing/Business_Broker/) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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.

Cite as: "Exitvo Business Sale Tax And Licence Rules", updated 2026-10-18, https://exitvo.com/datasets/business-sale-tax-and-licence-rules/.

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