CIS deduction calculator

Calculate a payment after CIS and project the yearly total.

HMRC rules checked 4 October 2026 · Tax years 2022–23 to 2026–27

Example values are prefilled. Change them to calculate your own.

Your payment details

Which rate did HMRC confirm?
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The contractor must verify the subcontractor with HMRC and use the confirmed rate. Registration alone does not give gross payment status.

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Start with the payment before VAT and before CIS is deducted. Include the materials and other costs charged on this invoice.

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CIS normally excludes the subcontractor’s direct materials, consumable stores, qualifying fuel (not travel fuel), plant hire and manufacturing or prefabrication costs. Use the supported cost, not an added mark-up. The total must not exceed the invoice before VAT.

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VAT is excluded from the CIS deduction base but is part of the cash paid. Enter only VAT actually charged, or £0 where none is charged, including a domestic reverse charge invoice.

Your annual projection

Assumes the same payment each time. This is a cash-flow estimate, not a tax return.

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A UK tax year runs from 6 April to 5 April. Choose the year your annual projection covers. CIS rates are unchanged across the years listed.

6 April 2026 to 5 April 2027

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We use a typical full-year count: 52 weekly, 26 fortnightly, 13 four-weekly, 12 monthly or 4 quarterly payments. You can edit the count to match your actual work or a year with an extra payday.

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Your annual projection multiplies this payment by the number entered. It does not assume you work every week or month.

Payment and annual totals
ItemThis paymentAnnual projection

About this estimate

The totals show the CIS deduction and cash paid. They are not profit, final tax or an official deduction statement. Contractors must provide a separate payment and deduction statement.

HMRC CIS rates and deduction rules

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