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Compare your take-home pay inside IR35 versus outside IR35 based on your contract day rate for 2025/26.
Typical full-year contractor: 220–240 days.
IR35 Difference
Inside IR35 model uses the 5% deemed salary deduction for expenses. Outside IR35 model assumes Ltd company with optimal salary/dividend split. Figures are indicative — your actual position depends on your specific contract and circumstances.
IR35 (also called the off-payroll working rules) is legislation designed to ensure contractors who work like employees pay similar levels of tax and National Insurance as employees. If your contract falls "inside IR35," you are treated as a deemed employee for tax purposes.
Outside IR35
Inside IR35
HMRC looks at three key factors: substitution (can you send someone else?), control (who controls how the work is done?), and mutuality of obligation (is there an obligation to offer or accept work?). HMRC's CEST tool can help determine status.
These specialist services offer IR35 insurance, reviews, and contractor accountancy.
Qdos
IR35 insurance & reviews
Crunch
Contractor accountants
Gorilla Accounting
IR35 specialist accountants
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