If you landed here searching for an IR35 calculator, you will get the best experience on the homepage: one place to change your day rate, compare inside vs outside IR35, umbrella vs limited, and switch tax years—still with no signup. This guide is for readers who want the same logic in tables, a quick Excel export, or a calmer read-through before they run the numbers.
Inside vs outside IR35: take-home at a glance
The figures below use the same assumptions as the interactive tool (2025/26, 220 days, England/Wales by default). Treat them as illustrations: your contract, expenses, and Scotland/Welsh rates may differ.
| Day Rate |
Outside IR35 (Ltd) |
Inside IR35 (Umbrella) |
Annual Gap |
Rate Uplift Needed |
| £300/day |
~£51,500 |
~£41,800 |
~£9,700 |
+23% |
| £400/day |
~£65,500 |
~£52,800 |
~£12,700 |
+23% |
| £500/day |
~£79,500 |
~£63,500 |
~£16,000 |
+23% |
| £600/day |
~£91,800 |
~£74,200 |
~£17,600 |
+22% |
| £700/day |
~£103,000 |
~£84,500 |
~£18,500 |
+22% |
What the main calculator (homepage) covers
📊 Compare: Inside vs Outside IR35
Side-by-side take-home comparison at your day rate. See the exact annual gap and the rate uplift you'd need to break even inside IR35.
🏢 Outside IR35 (Limited Company)
Full limited company model: salary/dividend split, corporation tax, expenses, VAT flat rate, pension contributions, and accountancy fees. Automatically picks the optimal salary (£9,100 or £12,570).
☂️ Umbrella Company
Net pay after umbrella margin, employer NI, PAYE, and employee NI. Includes pension contribution modelling.
💼 Perm vs Contract
Compare a permanent salary (with employer pension) to a contract rate inside or outside IR35.
🔄 Day Rate Converter
Convert between day rate, hourly rate, and annual salary instantly.
📅 2025/26 and 2026/27
Switch between tax years. The 2026/27 option includes the April 2026 dividend rate changes.
Why use our figures?
Most IR35 calculators online are outdated, paywalled, or built on the wrong National Insurance and dividend assumptions. The engine behind ir35guide.co.uk is different:
- Uses exact HMRC rates for 2025/26 and 2026/27 — not estimates
- Includes the 15% employer NI rate (many older calculators still use 13.8%)
- Covers Scottish income tax bands
- Runs entirely in your browser — your data never leaves your device
- No signup, no email capture, no paywall
Ready to run the numbers yourself?
Enter your day rate on the homepage for an instant inside vs outside IR35 comparison. This guide stays open if you need the tables or Excel side by side.
Open the free UK IR35 calculator →
Frequently Asked Questions
Where is the free UK IR35 calculator?
On the
ir35guide.co.uk homepage. This URL is a take-home pay
guide with tables and an Excel file; the place where you type your day rate and switch modes is the main calculator on the home page, so we do not make you hunt for a second, competing “calculator” experience.
Is there a free IR35 calculator?
Yes. The free UK IR35 calculator on ir35guide.co.uk covers 2025/26 and 2026/27. It compares inside vs outside IR35 take-home pay, umbrella vs limited company, and perm vs contract — all in your browser with no signup required.
Is there an Excel IR35 calculator?
You can
download a free Excel workbook from this page. It is designed to line up with the on-site tool; for most people the homepage calculator is faster, but Excel helps if you want to share assumptions offline or with your accountant.
How accurate is an IR35 calculator?
Our calculator uses the exact HMRC tax rates, NI thresholds, and dividend rates for 2025/26 and 2026/27. It includes the 15% employer NI rate, the correct secondary threshold (£5,000), Scottish income tax bands, and the optimal salary/dividend split for limited company contractors. All calculations run client-side using the same formulas a qualified accountant would use.
What day rate do I need inside IR35 to match my outside IR35 take-home?
Typically you need a 22–23% rate increase. At £500/day outside IR35, you'd need approximately £615/day inside IR35 to achieve the same net income. Use our Compare calculator to model your specific situation.
Does the IR35 calculator include the April 2026 changes?
Yes. The 2026/27 tax year option includes all April 2026 changes: the new small company IR35 thresholds, updated dividend tax rates, and the employer NI at 15% with the £5,000 secondary threshold.
What's the difference between inside and outside IR35 take-home pay?
At £500/day (220 days/year), outside IR35 through a limited company yields approximately £79,500 take-home. Inside IR35, that drops to approximately £63,500 — a gap of roughly £16,000 per year, or about 20% of take-home pay. The gap exists because inside IR35 you pay income tax and employee NI on the full amount, while outside IR35 you can extract profits as dividends taxed at lower rates.