Income
Inside IR35 Calculator
Compare your contractor take-home inside vs outside IR35 from a day rate — the umbrella deductions against a typical limited-company split.
IR35 · inside vs outside take-home
Tax region
The inside-IR35 figure treats your day rate as the umbrella “assignment rate” — employer National Insurance and the apprenticeship levy are taken out of it before tax, as a real umbrella does.Inside IR35
£66,172
via umbrella · 60.2% keptOutside IR35
£70,468
via Ltd company · 64.1% keptOn £500/day, being outside IR35 keeps about £4,296 more a year than inside — plus more flexibility on expenses and pension. The gap narrows at lower rates and from April 2026 as dividend tax rises.
Inside IR35 — where the rate goes
Assignment value (rate × days)
£110,000
− Employer NI
−£13,633
− Apprenticeship levy
−£479
= Gross (deemed) pay
£95,887
− Income tax
−£25,787
− Employee NI
−£3,928
= Take-home
£66,172