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CIS deduction calculator (UK)

Enter the labour, materials and VAT on an invoice. See the CIS deduction, what you are paid, and a running total to claim back on your tax return.

Your invoice

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The contractor takes the deduction before paying you. It is an advance payment towards your tax, not an extra tax.

Your tax year so far

    Your result shows here. It updates as you type.

    This does not send anything to HMRC. Figures are estimates for planning. They are not tax advice.

    CIS rules checked against gov.uk on 8 November 2026.

    How the deduction is worked out

    The contractor starts with the total amount of your invoice, takes away what you paid for yourself (VAT, materials, plant hire, fuel other than travel and similar items), and applies the CIS rate to what is left. This calculator treats that remainder as your labour, so you type it in directly.

    The rate depends on your status: 20% if you are registered with CIS, 30% if you are not, and 0% with gross payment status. The deduction counts towards your tax. On your tax return you report the deductions, and HMRC takes them off what you owe. A tax month runs from the 6th to the 5th. How a refund works: CIS tax refund: how subcontractors claim back deductions.

    Questions people ask

    What are the CIS deduction rates?

    20% if you are registered with CIS, 30% if you are not, and 0% if you have gross payment status. The contractor takes the deduction when they pay you.

    Is CIS taken off VAT and materials?

    No. gov.uk says the contractor starts with the invoice total and takes away what you paid for, including VAT, consumable stores, fuel (except travel), plant hire and materials you paid for directly. The rate is applied to what remains.

    How do I get my CIS deductions back?

    gov.uk describes them as advance payments towards your tax. On your Self Assessment return you report your total pay before deductions as income and the deductions as CIS deductions. HMRC works out the tax you owe, takes off the deductions, and pays back any refund due.

    What paperwork should I get from the contractor?

    If they make deductions, they must give you a payment and deduction statement within 14 days of the end of each tax month. gov.uk says to keep these statements.