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TruePay UK
2025/26 tax year — rates from 6 April 2025

Contractor take-home pay calculator

Your IR35 status changes everything. Inside IR35 you're taxed like an employee — this calculator shows exactly that. Outside IR35 works through a limited company with its own rules.

Quick answer

Inside IR35, your contract income is taxed through PAYE like a salary — income tax and National Insurance on the full amount, with no limited-company tax advantages. Outside IR35, you're typically paid via your own limited company as a salary-plus-dividends mix, which has separate rules (corporation tax, dividend rates). Use the toggle to see the inside-IR35 PAYE figure; for outside IR35, our self-employed calculator is closer.

Personal allowance
£12,570
Applies in
England, Scotland & Wales supported
Calculation
Inside IR35: taxed as employee (PAYE)

Day rates assume roughly 220 billable days a year — adjust the slider to your real annualised figure. Inside IR35, this is taxed as PAYE employment income. See gov.uk on IR35.

Annual salary
£66,000per year
£10,000£105,000£200,000

Parsed as: 1257L (£12,570 allowance, England & NI)

Student loans
Take-home
£48,837
per year
Income tax
£13,832.00
21.0% of gross
National Insurance
£3,330.60
5.0% of gross
Take-home
£48,837.40
74.0% of gross
Take-home£48,837
Tax£13,832
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Inside vs outside IR35

IR35 decides whether HMRC treats your contract as disguised employment. Inside IR35, your fee is taxed as employment income through PAYE — income tax and National Insurance on the lot, exactly as this calculator shows. Outside IR35, you’re genuinely in business on your own account, usually paid through a limited company as a salary-plus-dividends mix — which brings corporation tax and dividend tax into play and can leave more in your pocket, but with more admin and risk. For the outside-IR35 picture, our self-employed calculator is the nearer fit.

Questions people ask