Use our IR35 calculator to estimate your tax liability and net income inside vs outside IR35 if you work via a limited company.
Enter your details to see how IR35 will affect your take-home pay.
Please read the important notes at the bottom.
How to use the calculator
- Fill in the blue boxes to calculate your net income – inside and outside IR35.
- The calculator assumes you work 5 days per week, 44 weeks per year.
- Pension contributions are payments to schemes made via your limited company.
2025-26 IR35 Tax Calculator
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Important note
This calculator shows the effect of the original IR35 rules on your income (Section 8 of the ITEPA 2003), not the April 2021 ‘Off-Payroll’ rules (Section 10).
The original IR35 rules only apply if your client meets the definition of a small company.
If your work is caught by IR35 and your client is a small company, your company can claim a fixed ‘5% allowance’, equal to 5% of your annual turnover, to cover business expenses (such as accountancy fees). This is used to work out your inside-IR35 ‘deemed payment’.
However, Corporation Tax may still be payable on this 5% allowance, although in practice, most contractors incur at least the same amount each year in allowable business expenses.
So, the Corporation Tax amount in the summary for inside-IR35 will become zero if you incur business expenses equal to or greater than 5% of turnover.
The 5% allowance is unavailable if your work is subject to the Off-Payroll rules (effective after April 2017 for public sector clients and after April 2021 for private sector clients).
What’s included and excluded in our calculations + other notes
- Read our complete guide to IR35 for background information on the Intermediaries Legislation.
- For the sake of simplicity, the calculator ignores the Employment Allowance.
- All tax rates used in the calculations are for the 2025/26 tax year.
- If you live in Scotland, different income tax bands and rates apply, so your total tax bill may differ from that displayed above.
- Our ACA-qualified accountant created our calculator. However, you should always consult your accountant before using any information published on our site.