IR35 Calculator 2026/27
See exactly how much IR35 costs you. Compare your take-home pay outside vs inside IR35.
Contract Details
IR35 costs you
£7,566 per year
£630 per month
Based on annual revenue of £115,000
Outside IR35
Ltd CompanyAnnual Revenue£115,000
Optimal Salary-£12,570
Employer's NI-£1,136
Company Profit£101,295
Corporation Tax-£23,093
Dividends Paid£78,201
Dividend Tax-£18,353
Take-Home£72,418
Monthly£6,035
Effective rate37.0%
Inside IR35
Deemed EmploymentAnnual Revenue£115,000
5% Expenses Allowance-£5,750
Deemed Salary£109,250
Employer's NI-£15,638
Net Deemed Salary£93,613
Income Tax-£24,877
Employee NI-£3,883
Take-Home£64,853
Monthly£5,404
Effective rate43.6%
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.