Quick Answer — 2026-27

A £400/day contractor outside IR35 takes home approx £65,000/year via Ltd Co vs ~£59,000 inside IR35 (PAYE, 5% pension). Dividend tax rises to 10.75% from April 2026.

Contractor Pay UK 2026-27

IR35 status, day-rate take-home, and contractor tax planning. Updated for the April 2026 dividend tax increase to 10.75% and the 15% employer NI rate.

Interactive Calculator
IR35 Inside vs Outside
Enter your day rate and days/year. See exact take-home for PAYE inside IR35 versus Limited Company outside IR35, side by side.
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In-depth Guide
IR35 Explained 2026-27
How IR35 works, the April 2026 dividend tax rise to 10.75%, and the exact numbers for common day rates. Updated for 2026-27.

Day-Rate Take-Home (PAYE, 220 days)

Annualised at 220 working days with 5% pension. Click any rate for a full breakdown with pension and student loan adjustments.

Day RateAnnualisedTake-Home/yrTake-Home/moDetails
£200/day£44,000/yr£33,440£2,787/moFull breakdown →
£250/day£55,000/yr£40,807£3,401/moFull breakdown →
£300/day£66,000/yr£46,857£3,905/moFull breakdown →
£350/day£77,000/yr£52,907£4,409/moFull breakdown →
£400/day£88,000/yr£58,957£4,913/moFull breakdown →
£450/day£99,000/yr£65,007£5,417/moFull breakdown →
£500/day£110,000/yr£70,157£5,846/moFull breakdown →
£550/day£121,000/yr£74,117£6,176/moFull breakdown →
£600/day£132,000/yr£77,488£6,457/moFull breakdown →
£650/day£143,000/yr£83,015£6,918/moFull breakdown →
£700/day£154,000/yr£88,543£7,379/moFull breakdown →
£750/day£165,000/yr£94,070£7,839/moFull breakdown →
£800/day£176,000/yr£99,598£8,300/moFull breakdown →
£1,000/day£220,000/yr£121,708£10,142/moFull breakdown →
EV Salary Sacrifice 2026-27
3% BiK on electric cars makes EV salary sacrifice highly efficient. A £400/month car costs a basic rate taxpayer only £288/month.
Pension Tax Relief Guide
Salary sacrifice saves income tax AND NI. For a 40% taxpayer, £80 costs only £60 net. The most efficient way to reduce your tax bill.