CIS tax calculator 2026/27

Two answers subcontractors need: what the contractor will deduct from this invoice, and whether you'll get a refund at the end of the year.

This invoice

Labour (excluding VAT) Materials you supplied (excluding VAT) Your CIS status VAT registered?

CIS deduction (on labour only)
VAT charged
Paid to you

Year-end estimate ()

Total labour income for the year Total allowable expenses (materials, tools, van, phone…) Total CIS deducted by contractors (from your statements)

Result

£0

Profit
Income tax due
Class 4 NI due
Total due
Already deducted under CIS

Refunds are claimed through your Self Assessment return after 5 April. Most registered subcontractors overpay because the 20% deduction ignores the personal allowance and expenses.

Get the CIS subcontractor year-end checklist (free PDF)

Estimates only; England/Wales/NI bands; assumes no other income. Not tax advice.