£175 a day take-home pay

A £175/day contract is worth about £38,500 a year over 220 billable days. Here is roughly what you keep under each IR35 status for 2025/26 — and you can fine-tune every assumption below.

Day rate £175
Billable days assumed 220
Gross annual contract value £38,500
Take-home — inside IR35 (umbrella) £27,270
Take-home — outside IR35 (limited) £30,940
Difference £3,670

At £175/day, Outside IR35 (limited company) leaves you £3,670/year better off.

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Change days worked, salary, expenses or umbrella margin to match your situation.

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Inside IR35 (umbrella)

£27,270/yr

You keep 71% of the contract value

Assignment rate£38,500
Umbrella margin-£1,150
Employer NI-£4,198
Apprenticeship levy-£165
Income tax (PAYE)-£4,083
Employee NI-£1,633
Take-home pay£27,270

Outside IR35 (limited company)

£30,940/yr

You keep 80% of the contract value

Company revenue£38,500
Director salary-£12,570
Employer NI on salary-£1,136
Corporation tax-£4,711
Dividend tax-£1,714
Income tax + NI on salary-£0
Take-home pay£30,940

Outside IR35 (limited company) leaves you £3,670/year better off at this rate.