IR35 Calculator 2025/26
See exactly how much IR35 costs you. Compare your take-home pay outside vs inside IR35.
Contract Details
IR35 costs you
£8,386 per year
£699 per month
Based on annual revenue of £115,000
Outside IR35
Ltd CompanyAnnual Revenue£115,000
Optimal Salary-£12,570
Employer's NI-£479
Company Profit£101,951
Corporation Tax-£23,267
Dividends Paid£78,684
Dividend Tax-£16,962
Take-Home£74,292
Monthly£6,191
Effective rate35.4%
Inside IR35
Deemed EmploymentAnnual Revenue£115,000
5% Expenses Allowance-£5,750
Deemed Salary£109,250
Employer's NI-£13,821
Net Deemed Salary£95,429
Income Tax-£25,604
Employee NI-£3,919
Take-Home£65,906
Monthly£5,492
Effective rate42.7%
Outside IR35 assumes optimal salary of £12,570 and all retained earnings taken as dividends. No business expenses included. Consult an accountant for advice specific to your circumstances.