IR35 Calculator UK
Compare Inside vs Outside IR35 Take-Home Pay
See exactly how much you'll keep inside IR35 (PAYE) vs outside IR35 (Limited Company). No signup required. Instant calculations with 2025/26 tax rates.
See Real Savings
Compare actual take-home pay for inside vs outside IR35 contracts
2025/26 Tax Rates
Updated with latest UK tax rates, NI, and corporation tax
Instant Results
No signup required. Get your comparison in under 2 minutes
Compare your take-home pay under different IR35 scenarios
Your Details
Outside IR35 only (travel, equipment, etc.)
Salary sacrifice or personal contribution
Inside IR35 only
Outside IR35 only (typically £12,570)
Inside IR35 (PAYE)
Outside IR35 (Ltd Co)
Outside vs Inside Comparison
Outside IR35 could save you £5,231 per year (8.4% more take-home pay)
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How to Keep More of What You Earn
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Important Disclaimer
This calculator provides estimates based on standard UK tax rates and allowances for 2025/26.
Actual tax liability may vary based on individual circumstances, expenses, pension contributions, and other factors. Always consult a qualified accountant for personalized advice.
Calculation Assumptions & Sources
Inside IR35 (PAYE)
- • Employer NI funded from assignment rate (typical umbrella approach)
- • Umbrella company fees deducted from gross pay
- • Standard PAYE tax and NI calculations apply
- • Limited expense allowances
Outside IR35 (Limited Company)
- • Corporation tax on company profits
- • Salary + dividend optimization strategy
- • Business expenses fully deductible
- • Dividend allowance and rates applied
Tax Rates & Sources (2025/26)
Income Tax:
Personal Allowance: £12,570 (tapers above £100k)
Basic rate: 20% to £50,270
Higher rate: 40% to £125,140
Additional rate: 45% above £125,140
Source: GOV.UK Income Tax rates
National Insurance:
Employee: 8% main rate (2% above UEL)
Employer: 15% from April 2025
Secondary Threshold: £5,000/year
Source: BDO, Sage UK, Moneysoft
Corporation Tax:
Small profits rate: 19% (≤£50k)
Main rate: 25% (≥£250k)
Marginal relief between £50k-£250k
Source: GOV.UK Corporation Tax rates
Dividend Tax:
Allowance: £500
Basic rate: 8.75%
Higher rate: 33.75%
Additional rate: 39.35%
Source: 1st Formations
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