2025/26 tax rates · Free · No sign-up

Outside IR35 Take-Home Calculator

See your optimal Ltd company structure — salary, dividends, pension & spouse splitting — versus what you'd keep inside IR35 through an umbrella. 2025/26 rates based on HMRC published rates.

Day rate

£100£1,500

Billable days / year220 days

20 days260 days

52 weeks × 5 days minus holidays & bench time

Contract value£110,000 /yr

Annual business expensese.g. £1,500 accountancy, £500 insurance, software

Optimal Outside IR35 Structure

£71,413/year

£5,951/month · 35.1% effective rate

Set aside £15,684 for your self-assessment bill (Jan/Jul)

Cash take-home

Corp Tax

Dividend Tax

Employer NI

Pay yourself £12,570/yr salary

Uses your personal allowance · 0% income tax · 0% employee NI

£12,570

tax-free

Company pays £21,768 Corp Tax

19–25% on £96,295 profit · then £74,526 available as dividends

−£21,768

corp tax

Take £74,526 as dividends

£500 tax-free · basic rate @ 8.75% · higher rate @ 33.75%

−£15,684

div tax (self-assessment)

Annual comparison

Outside saves £7,104

Outside IR35

£71,413

/year

£5,951/mo

Effective rate35.1%

Inside IR35

£64,309

/year

£5,359/mo

Effective rate41.5%

Estimates only. Based on 2025/26 UK tax rates — personal allowance £12,570, Corporation Tax 19–25% with marginal relief, dividend allowance £500, employer NI 15% above £5,000, apprenticeship levy 0.5%. Income splitting requires proper shareholding advice. Does not account for associated companies or all personal circumstances. Consult a contractor accountant.

Instant

Live calculation as you type

2025/26

Current UK tax rates

100% free

No account needed

Take-Home by Day Rate

Full table £200–£1,000/day, 2025/26

UK Salary Calculator

PAYE take-home · Scotland rates · student loan

Optimal Ltd Structure

Salary · dividends · pension · VAT FRS