Contractor and Freelancer IR35 Calculator

Architecture Social contracting tool

Contractor / Freelancer IR35 Calculator

Compare permanent salary, outside IR35 limited company, inside IR35 assignment-rate and umbrella company take-home estimates.

2026/27 tax basis Employee NI 8% then 2% Employer NI 15% over GBP 5,000 Dividend rates 10.75% / 35.75% / 39.35%

Contract details

Inside IR35 and umbrella estimates use an assignment-rate model where employer NI is deducted from the contract income pool before gross taxable pay. Real payslips can differ.

Result

Best cash estimate

GBP 0

Highest annual take-home in this comparison.

Annual contract revenue

GBP 0

Before tax, fees and expenses.

Outside IR35 net

GBP 0

Salary plus dividends after tax.

Inside IR35 net

GBP 0

Estimated PAYE net from assignment rate.

Line Permanent Outside IR35 Inside IR35 Umbrella

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