IR35 Calculator
2025–2026 — Compare inside vs outside IR35 net income using current PAYE, NI and corporation tax rates
IR35 Calculator
Contract Details
Contract Turnover
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Outside IR35 Net
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Inside IR35 Net
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Outside - Inside
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IR35 Comparison
Detailed Breakdown
| Description | Yearly | Monthly | Weekly |
|---|---|---|---|
| Inputs | |||
| Contract Turnover | – | – | – |
| Business Expenses | – | – | – |
| Pension Contribution | – | – | – |
| Gross Salary | – | – | – |
| Outside IR35 | |||
| Income Tax (Salary) | – | – | – |
| Employee NI (Salary) | – | – | – |
| Employer NI (Salary) | – | – | – |
| Corporation Tax | – | – | – |
| Dividend Tax | – | – | – |
| Total Tax (Outside) | – | – | – |
| Annual Net Income (Outside) | – | – | – |
| Inside IR35 | |||
| IR35 5% Allowance | – | – | – |
| Deemed Gross Pay | – | – | – |
| Employer NI on Deemed Pay | – | – | – |
| Income Tax (PAYE) | – | – | – |
| Employee NI | – | – | – |
| Corporation Tax on 5% Residual | – | – | – |
| Company Savings (not personal net) | – | – | – |
| Total Tax (Inside) | – | – | – |
| Annual Net Income (Inside) | – | – | – |
| Difference | |||
| Outside - Inside | – | – | – |
UK IR35 Guide 2025–2026
Inside vs outside IR35 using current government thresholds and rates
Contract Assumptions
This calculator mirrors a common contractor assumption of 5 days per week and 44 working weeks per year.
Annual contract turnover = daily rate × 220 days.
Inside IR35 Model
Inside IR35 includes a 5% allowance for company running costs, then calculates deemed pay, PAYE and NI.
Any post-tax residual from that allowance is shown as company savings, not personal net income.
Government Sources
Estimates only for guidance. For personal advice, speak with a qualified accountant or tax adviser.