CIS Tax Calculator
Instantly estimate your Construction Industry Scheme (CIS) tax deductions, taxable labour amount, and net payment. Accurate, free, and essential for UK subcontractors.
Calculate Your CIS Deductions
Enter your invoice details below to get an instant, accurate estimate of your CIS tax deduction and final net payment. Perfect for construction subcontractors and sole traders.
CIS Estimator
Fill in your payment details to see your estimated tax breakdown
Total invoice amount before any deductions
CIS tax is not deducted from materials. Leave as 0 if not applicable.
Your current HMRC CIS verification status
Estimated Net Payment
Breakdown based on current HMRC CIS rules
Understanding CIS Tax Rates
The rate a contractor deducts from your payment depends entirely on your registration status with HMRC. Ensure your details are up to date to avoid unnecessary higher-rate deductions.
| CIS Status | Deduction Rate | Who it applies to |
|---|---|---|
| Standard Rate | 20% | Subcontractors registered with HMRC for CIS. |
| Higher Rate | 30% | Subcontractors who are not registered with HMRC for CIS. |
| Gross Payment | 0% | Businesses that meet strict turnover, compliance, and trading tests. |
CIS Tax FAQ
Everything you need to know about the Construction Industry Scheme, deductions, and claiming your money back.
The Construction Industry Scheme (CIS) is a UK tax scheme that applies to construction work. Contractors must deduct a specific percentage from a subcontractor’s payments and pass it directly to HMRC. These deductions count as advance payments towards the subcontractor’s final Income Tax and National Insurance liabilities.
There are three CIS deduction rates: 20% (Standard rate for registered subcontractors), 30% (Higher rate for unregistered subcontractors), and 0% (Gross payment status for businesses that meet specific HMRC turnover and compliance criteria).
No. CIS tax is only deducted from the labour portion of a payment. If your invoice clearly separates the cost of materials from the labour, the contractor should only apply the CIS deduction percentage to the labour amount, not the total invoice value.
CIS deductions are not a final tax. You claim them back by filing a Self Assessment tax return. The total amount deducted by contractors throughout the tax year is offset against your final Income Tax and National Insurance liability. If your deductions exceed your tax bill, HMRC will issue a refund.