Home/IR35 Calculator
Updated for 2026/27 — confirmed HMRC rates

IR35 TAKE-HOME CALCULATOR.

Outside IR35 (Ltd company) vs Inside IR35 (umbrella) — side by side. Enter your day rate, see the exact breakdown: corporation tax, dividend tax, NI, income tax. All figures use confirmed April 2026 HMRC rates.

£ / day
Your agreed daily rate with the client
220 DAYS
Typical contractor year — 220 to 240 days
£
£5,000 = zero NI. £12,570 = uses full personal allowance
£ / mo
Allowable business expenses through your Ltd
£ / wk
Typically £25 to £40 per week
Best option for your situation
—
Annual advantage
—
Outside IR35 · Limited Company
LTD COMPANY
£0
£0 / day effective
Gross contract income£0
Director salary-£0
Allowable expenses-£0
Corporation tax-£0
Dividends available£0
Dividend tax-£0
Income tax on salary-£0
Employee NI-£0
Net take-home£0
Effective tax rate0%
Inside IR35 · Umbrella Company
UMBRELLA
£0
£0 / day effective
Gross contract income£0
Employer NI (15%)-£0
Umbrella fees-£0
Taxable employment income£0
Income tax-£0
Employee NI-£0
Net take-home£0
Effective tax rate0%

Effective Tax Rate Comparison

Ltd Company
0%
Umbrella
0%

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2026/27 confirmed HMRC rates. Personal allowance £12,570. Basic rate 20% to £50,270, higher rate 40% to £125,140, additional 45% above. Employee NI 8%/2%. Employer NI 15% above £5,000. Corporation tax 19% (≤£50k) / 25% (≥£250k) with marginal relief. Dividend allowance £500. Dividend rates 8.75% / 33.75% / 39.35%. Results are estimates only and do not constitute tax or financial advice. Always verify with a qualified contractor accountant.