2026/27 Tax YearIR35
Inside vs Outside IR35 Calculator
Compare your take-home pay when your contract is determined to be inside or outside IR35.
Contract Details
IR35 Impact
Being inside IR35 costs you
£13,778
20.6% less take-home pay
Monthly impact
£1,148
Tax rate difference
17.5%
Gross Contract Value
£110,000
Annual Revenue
Outside IR35
Self-employed / Genuinely in business
Gross Revenue£110,000
Salary (Tax-Free)£12,570
Corporation Tax (19%)-£17,467
Dividends£74,463
Dividend Tax (8.75%)-£6,472
Take-Home Pay£80,562
Effective Tax Rate21.8%
Inside IR35
Deemed employment / PAYE
Gross Revenue£110,000
Employer NI (15%)-£14,615
Deemed Salary£95,386
Income Tax-£25,586
Employee NI (8%)-£3,016
Take-Home Pay£66,783
Effective Tax Rate39.3%