{ "name": "Take-Home Compass Contractor Tax Rate Table", "title": "Contractor Tax Rate Table", "url": "https://takehomecompass.com/datasets/contractor-tax-rate-table/", "csv": "https://takehomecompass.com/datasets/contractor-tax-rate-table.csv", "markdown": "https://takehomecompass.com/datasets/contractor-tax-rate-table/index.md", "computed_at": "2026-10-05", "license": "https://takehomecompass.com/terms", "headline": "The Contractor Tax Rate Table carries 10 published figures read from 7 sources' own pages, from 9 to 48 percent, read 26 September 2026.", "quotes": [ "The Contractor Tax Rate Table carries 10 published figures read from 7 sources' own pages, from 9 to 48 percent, read 26 September 2026.", "7 of the 9 named sources read in full publish a figure; 2 publish none, read 26 September 2026.", "Contractor Tax Rate Table, rate band Personal Allowance: median 12,570 GBP across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band income at which the Personal Allowance is withdrawn in full: median 125,140 GBP across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band higher rate threshold: median 50,271 GBP across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band dividend allowance: median 500 GBP across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band dividend basic rate: median 10.75 percent across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band dividend higher rate: median 35.75 percent across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band dividend additional rate: median 39.35 percent across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band VAT flat rate for a limited cost business: median 16.50 percent across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band limited cost test, quarterly goods floor: median 250 GBP across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band student loan repayment rate: median 9 percent across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band corporation tax main rate threshold: median 250,000 GBP across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band corporation tax small profits rate: median 19 percent across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band PAYE weekly personal allowance: median 242 GBP across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band PAYE basic rate: median 20 percent across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band Scottish starter rate: median 19 percent across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band Scottish top rate: median 48 percent across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band upper secondary threshold, weekly: median 967 GBP across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band upper secondary threshold, annual: median 50,270 GBP across 1 source, read 26 September 2026.", "Contractor Tax Rate Table, rate band employer Class 1 secondary rate: median 15 percent across 1 source, read 26 September 2026." ], "citation": "\"Take-Home Compass Contractor Tax Rate Table\", updated 2026-10-05, https://takehomecompass.com/datasets/contractor-tax-rate-table/.", "changed_since": null, "national": { "unit": "%", "n": 10, "median": 19, "min": 9, "max": 48, "p25": 13.9375, "p75": 36.65, "mean": 23.235, "units": { "%": 10, "GBP": 9 }, "published_sources": 7, "named_sources": 10, "read_sources": 9, "not_published": 2, "published_share": 0.778 }, "by_axis": { "rate band": { "Personal Allowance": { "GBP": { "n": 1, "median": 12570, "min": 12570, "max": 12570, "p25": 12570, "p75": 12570, "mean": 12570 } }, "income at which the Personal Allowance is withdrawn in full": { "GBP": { "n": 1, "median": 125140, "min": 125140, "max": 125140, "p25": 125140, "p75": 125140, "mean": 125140 } }, "higher rate threshold": { "GBP": { "n": 1, "median": 50271, "min": 50271, "max": 50271, "p25": 50271, "p75": 50271, "mean": 50271 } }, "dividend allowance": { "GBP": { "n": 1, "median": 500, "min": 500, "max": 500, "p25": 500, "p75": 500, "mean": 500 } }, "dividend basic rate": { "%": { "n": 1, "median": 10.75, "min": 10.75, "max": 10.75, "p25": 10.75, "p75": 10.75, "mean": 10.75 } }, "dividend higher rate": { "%": { "n": 1, "median": 35.75, "min": 35.75, "max": 35.75, "p25": 35.75, "p75": 35.75, "mean": 35.75 } }, "dividend additional rate": { "%": { "n": 1, "median": 39.35, "min": 39.35, "max": 39.35, "p25": 39.35, "p75": 39.35, "mean": 39.35 } }, "VAT flat rate for a limited cost business": { "%": { "n": 1, "median": 16.5, "min": 16.5, "max": 16.5, "p25": 16.5, "p75": 16.5, "mean": 16.5 } }, "limited cost test, quarterly goods floor": { "GBP": { "n": 1, "median": 250, "min": 250, "max": 250, "p25": 250, "p75": 250, "mean": 250 } }, "student loan repayment rate": { "%": { "n": 1, "median": 9, "min": 9, "max": 9, "p25": 9, "p75": 9, "mean": 9 } }, "corporation tax main rate threshold": { "GBP": { "n": 1, "median": 250000, "min": 250000, "max": 250000, "p25": 250000, "p75": 250000, "mean": 250000 } }, "corporation tax small profits rate": { "%": { "n": 1, "median": 19, "min": 19, "max": 19, "p25": 19, "p75": 19, "mean": 19 } }, "PAYE weekly personal allowance": { "GBP": { "n": 1, "median": 242, "min": 242, "max": 242, "p25": 242, "p75": 242, "mean": 242 } }, "PAYE basic rate": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "Scottish starter rate": { "%": { "n": 1, "median": 19, "min": 19, "max": 19, "p25": 19, "p75": 19, "mean": 19 } }, "Scottish top rate": { "%": { "n": 1, "median": 48, "min": 48, "max": 48, "p25": 48, "p75": 48, "mean": 48 } }, "upper secondary threshold, weekly": { "GBP": { "n": 1, "median": 967, "min": 967, "max": 967, "p25": 967, "p75": 967, "mean": 967 } }, "upper secondary threshold, annual": { "GBP": { "n": 1, "median": 50270, "min": 50270, "max": 50270, "p25": 50270, "p75": 50270, "mean": 50270 } }, "employer Class 1 secondary rate": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } } } }, "rows": [ { "source": "GOV.UK: Income Tax rates and Personal Allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£12,570, ", "value": 12570, "unit": "GBP", "vat": null, "axis": { "rate band": "Personal Allowance" }, "retrieved_at": "2026-09-26", "quote": "The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.", "source_class": "primary-government", "text_sha256": "0ec8a61eff2419019acdb9571108caa04be6fb589fe1abf196ae673d7c91dab0" }, { "source": "GOV.UK: Income Tax rates and Personal Allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£125,140 ", "value": 125140, "unit": "GBP", "vat": null, "axis": { "rate band": "income at which the Personal Allowance is withdrawn in full" }, "retrieved_at": "2026-09-26", "quote": "This means your allowance is zero if your income is £125,140 or above.", "source_class": "primary-government", "text_sha256": "0ec8a61eff2419019acdb9571108caa04be6fb589fe1abf196ae673d7c91dab0" }, { "source": "GOV.UK: Income Tax rates and Personal Allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£50,271 ", "value": 50271, "unit": "GBP", "vat": null, "axis": { "rate band": "higher rate threshold" }, "retrieved_at": "2026-09-26", "quote": "Higher rate £50,271 to £125,140 40%", "source_class": "primary-government", "text_sha256": "0ec8a61eff2419019acdb9571108caa04be6fb589fe1abf196ae673d7c91dab0" }, { "source": "GOV.UK: tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "£500 ", "value": 500, "unit": "GBP", "vat": null, "axis": { "rate band": "dividend allowance" }, "retrieved_at": "2026-09-26", "quote": "You also get a dividend allowance of £500 each year.", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK: tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "10.75%", "value": 10.75, "unit": "%", "vat": null, "axis": { "rate band": "dividend basic rate" }, "retrieved_at": "2026-09-26", "quote": "Basic rate 10.75%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK: tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "35.75%", "value": 35.75, "unit": "%", "vat": null, "axis": { "rate band": "dividend higher rate" }, "retrieved_at": "2026-09-26", "quote": "Higher rate 35.75%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK: tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "39.35%", "value": 39.35, "unit": "%", "vat": null, "axis": { "rate band": "dividend additional rate" }, "retrieved_at": "2026-09-26", "quote": "Additional rate 39.35%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "HMRC VAT Notice 733: Flat Rate Scheme for small businesses", "url": "https://www.gov.uk/guidance/flat-rate-scheme-for-small-businesses-vat-notice-733--2", "figure": "16.5%", "value": 16.5, "unit": "%", "vat": null, "axis": { "rate band": "VAT flat rate for a limited cost business" }, "retrieved_at": "2026-09-26", "quote": "If your business will be a limited cost business your flat rate percentage will be 16.5% regardless of your sector (read paragraph 4.4).", "source_class": "primary-government", "text_sha256": "3c0de32688b07619a1fd2637c4ef297c849d2c9957c2a542f90eeb03de360587" }, { "source": "HMRC VAT Notice 733: Flat Rate Scheme for small businesses", "url": "https://www.gov.uk/guidance/flat-rate-scheme-for-small-businesses-vat-notice-733--2", "figure": "£250.", "value": 250, "unit": "GBP", "vat": null, "axis": { "rate band": "limited cost test, quarterly goods floor" }, "retrieved_at": "2026-09-26", "quote": "For a quarterly return this is £250.", "source_class": "primary-government", "text_sha256": "3c0de32688b07619a1fd2637c4ef297c849d2c9957c2a542f90eeb03de360587" }, { "source": "Student loans: a guide to terms and conditions 2026 to 2027", "url": "https://www.gov.uk/government/publications/student-loans-a-guide-to-terms-and-conditions/student-loans-a-guide-to-terms-and-conditions-2026-to-2027", "figure": "9%", "value": 9, "unit": "%", "vat": null, "axis": { "rate band": "student loan repayment rate" }, "retrieved_at": "2026-09-26", "quote": "You’ll repay 9% of your income over the repayment threshold, which is currently £26,900 a year, £2,241 a month or £517 a week in the UK.", "source_class": "primary-government", "text_sha256": "cc2dd5a95145e4addb4cdce1893683ad8058646b22786e06062a1865783b3a54" }, { "source": "GOV.UK: Corporation Tax rates and reliefs", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "£250,000 ", "value": 250000, "unit": "GBP", "vat": null, "axis": { "rate band": "corporation tax main rate threshold" }, "retrieved_at": "2026-09-26", "quote": "If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "GOV.UK: Corporation Tax rates and reliefs", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "19%", "value": 19, "unit": "%", "vat": null, "axis": { "rate band": "corporation tax small profits rate" }, "retrieved_at": "2026-09-26", "quote": "If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "HMRC: rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£242 ", "value": 242, "unit": "GBP", "vat": null, "axis": { "rate band": "PAYE weekly personal allowance" }, "retrieved_at": "2026-09-19", "quote": "The standard employee personal allowance for the 2026 to 2027 tax year is: £242 per week", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "HMRC: rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "rate band": "PAYE basic rate" }, "retrieved_at": "2026-09-19", "quote": "Basic tax rate 20% Up to £37,700", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "HMRC: rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "19%", "value": 19, "unit": "%", "vat": null, "axis": { "rate band": "Scottish starter rate" }, "retrieved_at": "2026-09-19", "quote": "Starter tax rate 19% Up to £3,967", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "HMRC: rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "48%", "value": 48, "unit": "%", "vat": null, "axis": { "rate band": "Scottish top rate" }, "retrieved_at": "2026-09-19", "quote": "Top tax rate 48% Above £125,140", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "HMRC CA38: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z", "url": "https://assets.publishing.service.gov.uk/media/69c28ca6cfa346b9d4704b7d/CA38_2026.pdf", "figure": "£967", "value": 967, "unit": "GBP", "vat": null, "axis": { "rate band": "upper secondary threshold, weekly" }, "retrieved_at": "2026-09-26", "quote": "For the tax year 2026 to 2027 this threshold is £967", "source_class": "primary-government", "text_sha256": "eb0cc5fca3df62ded9625d2dde3fe6c3a60a119db5bde4ee75cdbc9efd4b3eb6" }, { "source": "HMRC CA38: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z", "url": "https://assets.publishing.service.gov.uk/media/69c28ca6cfa346b9d4704b7d/CA38_2026.pdf", "figure": "£50,270 ", "value": 50270, "unit": "GBP", "vat": null, "axis": { "rate band": "upper secondary threshold, annual" }, "retrieved_at": "2026-09-26", "quote": "weekly, £4,189 monthly, £50,270 annually.", "source_class": "primary-government", "text_sha256": "eb0cc5fca3df62ded9625d2dde3fe6c3a60a119db5bde4ee75cdbc9efd4b3eb6" }, { "source": "HMRC CA38: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z", "url": "https://assets.publishing.service.gov.uk/media/69c28ca6cfa346b9d4704b7d/CA38_2026.pdf", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "rate band": "employer Class 1 secondary rate" }, "retrieved_at": "2026-09-26", "quote": "in the rate of Class 1 secondary NICs above the AUST, secondary Class 1 NICs are payable at 15% on all", "source_class": "primary-government", "text_sha256": "eb0cc5fca3df62ded9625d2dde3fe6c3a60a119db5bde4ee75cdbc9efd4b3eb6" } ], "not_published": [ { "source": "HMRC: rates and allowances collection", "url": "https://www.gov.uk/government/collections/rates-and-allowances-hm-revenue-and-customs", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC rates and allowances collection", "url": "https://www.gov.uk/government/collections/rates-and-allowances-hm-revenue-and-customs", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "label": "HMRC: rates and thresholds for employers 2026 to 2027", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/income-tax-rates", "label": "GOV.UK: Income Tax rates and Personal Allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-on-dividends", "label": "GOV.UK: tax on dividends", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/corporation-tax-rates", "label": "GOV.UK: Corporation Tax rates and reliefs", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://assets.publishing.service.gov.uk/media/69c28ca6cfa346b9d4704b7d/CA38_2026.pdf", "label": "HMRC CA38: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/collections/rates-and-allowances-hm-revenue-and-customs", "label": "HMRC: rates and allowances collection", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/national-minimum-wage-rates", "label": "GOV.UK: National Minimum Wage and National Living Wage rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/flat-rate-scheme-for-small-businesses-vat-notice-733--2", "label": "HMRC VAT Notice 733: Flat Rate Scheme for small businesses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/student-loans-a-guide-to-terms-and-conditions/student-loans-a-guide-to-terms-and-conditions-2026-to-2027", "label": "Student loans: a guide to terms and conditions 2026 to 2027", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/collections/rates-and-allowances-hm-revenue-and-customs", "label": "HMRC rates and allowances collection", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 7 of the 9 named sources that could be read published a usable figure; 2 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 58 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per rate, band and threshold in the current tax year, each quoted from the HMRC page that states it: the Personal Allowance and its taper, the income tax bands, employee and employer Class 1 National Insurance with their thresholds, Class 4, the dividend allowance and dividend rates, Corporation Tax with the small profits rate and Marginal Relief, the Employment Allowance, the Apprenticeship Levy and the National Minimum Wage floor an umbrella employment must respect. The derivation is the SPREAD the calculators hide: at a given day rate, the take-home under each engagement route - outside IR35 through a personal service company on a salary-plus-dividend split, inside IR35 as a deemed payment, and through an umbrella - and the gap between them in pounds and as a percentage of the rate, computed at every rate from GBP 150 to GBP 1,000 a day, plus the change in that gap at each tax-year turn (a series nobody publishes, and the honest answer to 'inside vs outside ir35 calculator').", "embed": "

9 to 48 percent

10 published figures, Contractor Tax Rate Table, across 7 sources, read 26 September 2026

Source: Take-Home Compass Contractor Tax Rate Table
" }