Outside IR35 calculator: Contractor Tax Rate Table
The Contractor Tax Rate Table carries 10 published figures read from 7 sources' own pages, from 9 to 48 percent, read 26 September 2026.
- 39 to 16
- 416 to 22
- 22 to 29
- 29 to 35
- 235 to 42
- 142 to 48
Bands
| Bucket | Value |
|---|---|
| 9 to 16 | 3 sources |
| 16 to 22 | 4 sources |
| 22 to 29 | 0 sources |
| 29 to 35 | 0 sources |
| 35 to 42 | 2 sources |
| 42 to 48 | 1 source |
7 of the 9 named sources read in full publish a figure; 2 publish none, read 26 September 2026.
By rate band
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| rate bandPersonal Allowance | 12,570GBP | 12,570 to 12,570GBP | 1 |
| rate bandincome at which the Personal Allowance is withdrawn in full | 125,140GBP | 125,140 to 125,140GBP | 1 |
| rate bandhigher rate threshold | 50,271GBP | 50,271 to 50,271GBP | 1 |
| rate banddividend allowance | 500GBP | 500 to 500GBP | 1 |
| rate banddividend basic rate | 10.75% | 10.75 to 10.75% | 1 |
| rate banddividend higher rate | 35.75% | 35.75 to 35.75% | 1 |
| rate banddividend additional rate | 39.35% | 39.35 to 39.35% | 1 |
| rate bandVAT flat rate for a limited cost business | 16.5% | 16.5 to 16.5% | 1 |
| rate bandlimited cost test, quarterly goods floor | 250GBP | 250 to 250GBP | 1 |
| rate bandstudent loan repayment rate | 9% | 9 to 9% | 1 |
| rate bandcorporation tax main rate threshold | 250,000GBP | 250,000 to 250,000GBP | 1 |
| rate bandcorporation tax small profits rate | 19% | 19 to 19% | 1 |
| rate bandPAYE weekly personal allowance | 242GBP | 242 to 242GBP | 1 |
| rate bandPAYE basic rate | 20% | 20 to 20% | 1 |
| rate bandScottish starter rate | 19% | 19 to 19% | 1 |
| rate bandScottish top rate | 48% | 48 to 48% | 1 |
| rate bandupper secondary threshold, weekly | 967GBP | 967 to 967GBP | 1 |
| rate bandupper secondary threshold, annual | 50,270GBP | 50,270 to 50,270GBP | 1 |
| rate bandemployer Class 1 secondary rate | 15% | 15 to 15% | 1 |
Every figure, with its source
One row per source: the figure the source's own page publishes, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (19)
- GOV.UK: Corporation Tax rates and reliefs, read 2026-09-26:
If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax.
- GOV.UK: Income Tax rates and Personal Allowances, read 2026-09-26:
This means your allowance is zero if your income is £125,140 or above.
- GOV.UK: Income Tax rates and Personal Allowances, read 2026-09-26:
Higher rate £50,271 to £125,140 40%
- HMRC CA38: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z, read 2026-09-26:
weekly, £4,189 monthly, £50,270 annually.
- GOV.UK: Income Tax rates and Personal Allowances, read 2026-09-26:
The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.
- HMRC CA38: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z, read 2026-09-26:
For the tax year 2026 to 2027 this threshold is £967
- GOV.UK: tax on dividends, read 2026-09-26:
You also get a dividend allowance of £500 each year.
- HMRC VAT Notice 733: Flat Rate Scheme for small businesses, read 2026-09-26:
For a quarterly return this is £250.
- HMRC: rates and thresholds for employers 2026 to 2027, read 2026-09-19:
The standard employee personal allowance for the 2026 to 2027 tax year is: £242 per week
- HMRC: rates and thresholds for employers 2026 to 2027, read 2026-09-19:
Top tax rate 48% Above £125,140
- GOV.UK: tax on dividends, read 2026-09-26:
Additional rate 39.35%
- GOV.UK: tax on dividends, read 2026-09-26:
Higher rate 35.75%
- HMRC: rates and thresholds for employers 2026 to 2027, read 2026-09-19:
Basic tax rate 20% Up to £37,700
- GOV.UK: Corporation Tax rates and reliefs, read 2026-09-26:
If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.
- HMRC: rates and thresholds for employers 2026 to 2027, read 2026-09-19:
Starter tax rate 19% Up to £3,967
- HMRC VAT Notice 733: Flat Rate Scheme for small businesses, read 2026-09-26:
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).
- HMRC CA38: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z, read 2026-09-26:
in the rate of Class 1 secondary NICs above the AUST, secondary Class 1 NICs are payable at 15% on all
- GOV.UK: tax on dividends, read 2026-09-26:
Basic rate 10.75%
- Student loans: a guide to terms and conditions 2026 to 2027, read 2026-09-26:
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.
Read in full, publishes no figure
2 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- HMRC: rates and allowances collection, read 2026-09-11: read in full and no accepted figure on the page
- HMRC rates and allowances collection, read 2026-09-11: read in full and no accepted figure on the page
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').
58 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (10)
- HMRC: rates and thresholds for employers 2026 to 2027(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: Income Tax rates and Personal Allowances(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: tax on dividends(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: Corporation Tax rates and reliefs(the publisher's own terms; quoted for reporting and comment)
- HMRC CA38: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z(the publisher's own terms; quoted for reporting and comment)
- HMRC: rates and allowances collection(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: National Minimum Wage and National Living Wage rates(the publisher's own terms; quoted for reporting and comment)
- HMRC VAT Notice 733: Flat Rate Scheme for small businesses(the publisher's own terms; quoted for reporting and comment)
- Student loans: a guide to terms and conditions 2026 to 2027(the publisher's own terms; quoted for reporting and comment)
- HMRC rates and allowances collection(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
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.
Cite as: "Take-Home Compass Contractor Tax Rate Table", updated 2026-10-05, https://takehomecompass.com/datasets/contractor-tax-rate-table/.
Download the CSV (19 rows, computed 2026-10-05)