Construction Industry Scheme
CIS Tax Calculator 2025/26
Estimate your take-home pay as a CIS subcontractor.(Note: This calculator estimates standard Income Tax/NI. For pure CIS 20% flat deduction, simply deduct 20% from your gross).
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Understanding CIS Deductions
Under the Construction Industry Scheme (CIS), contractors deduct money from a subcontractor's payments and pass it to HMRC. These deductions count as advance payments towards the subcontractor's tax and National Insurance.
Registered Subcontractors
If you are registered for CIS, the contractor creates a 20% deduction from your pay (excluding materials and VAT).
Unregistered Subcontractors
If you are not registered, the deduction rate is higher at 30%.