CIS Tax Calculator
Calculate your take home pay as a CIS subcontractor after deductions.
How CIS Works
Under the Construction Industry Scheme, contractors deduct tax at source from subcontractor payments. Registered subcontractors have 20% deducted from the labour element. Unregistered subcontractors have 30% deducted. Those with gross payment status receive the full amount.
CIS Deduction Rates
CIS only applies to the labour element — material costs are excluded. The deduction counts as an advance payment of your income tax and NI. When you file your Self Assessment, the CIS deductions are offset against your tax bill, and you may receive a refund.
Use our self-employed calculator to work out your actual tax position for the year.
What This Calculator Does
This calculator shows how much CIS (Construction Industry Scheme) tax will be deducted from your payments by contractors, and what you'll actually receive. It is designed for subcontractors working in the UK construction industry.
How the Calculation Works
CIS deductions apply only to the labour element of your invoice. Materials are excluded. Registered subcontractors have 20% deducted, unregistered subcontractors 30%, and those with gross payment status pay 0% at source.
Common Scenarios
A registered subcontractor invoicing £2,000 for labour and £500 for materials would have £400 deducted (20% of £2,000) and receive £2,100. CIS deductions count as advance tax payments and are offset against your Self Assessment bill.
Related Calculators
You might also find these useful: Self Employed, Vat, Ir35. Or use our main salary calculator for a complete take-home pay breakdown.