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IR35 take-home calculator

Compare estimated take-home pay inside and outside IR35 for the 2026/27 tax year in England, Wales and Northern Ireland.

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View annual totals or average monthly figures.

Your contract figures

Enter the figures you know. Optional fields can be left blank.

Use the number of days you expect to invoice.

Used for the outside IR35 estimate.

Used for the inside IR35 umbrella estimate.

Estimated annual assignment income

Day rate multiplied by billable days

£110,000

Inside IR35

Umbrella / PAYE

£65,809

Estimated annual take-home

60% of assignment income retained

Outside IR35

Limited company

£69,932

Estimated annual take-home

64% of assignment income retained

Estimated take-home difference

Outside IR35 is higher in this estimate.

£4,123

Inside IR35Outside IR35
Annual gross / revenue£110,000£110,000
Taxable salary£95,261£12,570
Umbrella fee£1,200N/A
Business expensesN/A£0
Employer National Insurance£13,539£1,136
Corporation taxN/A£21,768
Income tax£25,536£0
National Insurance£3,916£0
Dividend taxN/A£17,164
Take-home£65,809£69,932

Estimate only, not tax advice. The outside-IR35 figure assumes a one-director limited company using a salary up to £12,570 plus dividends, with all available profit distributed. It includes employer National Insurance and does not assume Employment Allowance. VAT, pensions and detailed expense planning are excluded. For the inside-IR35 estimate, the umbrella fee and employer National Insurance are removed from the assignment income before PAYE income tax and employee National Insurance are calculated. Figures use 2026/27England/Wales/NI rates. Scotland differs. Always confirm with a qualified accountant.