⚖️ IR35 Inside vs Outside Comparator

Compare take-home pay as a contractor: inside IR35 through an umbrella company versus outside IR35 through your own limited company. Editable tax rates, full working shown, nothing leaves your device. Estimate only — not tax advice.

Your contract

Day rate (£):

Chargeable days/yr:

Umbrella margin (%):

Pension (% of gross):

Ltd running costs (£/mo):

Ltd salary (£/yr):

Tax rates (editable — defaults are 2025/26 UK)

Personal allowance:

Basic band upper (£):

Basic tax %:

Higher tax %:

Additional tax %:

Employee NI main %:

Employee NI higher %:

Corporation tax %:

Dividend allowance:

Div basic %:

Div higher %:

Div additional %:

Remember: IR35 status is judged per engagement (CEST / case law), not by this calculator. Outside-IR35 work must genuinely pass the tests — control, substitution, mutuality of obligation. This compares the tax outcome only.