📅 Tax Year 2025/26 — Personal Allowance £12,570 • Basic Rate 20%
2025/26 UK Tax Rules used in this calculator:
Personal Allowance: £12,570 • Basic Rate (20%): on income £12,571–£50,270 • Higher Rate (40%): on income over £50,270 • CIS Standard Deduction Rate: 20% • HMRC Mileage Rate: 45p/mile (first 10,000 miles)
Personal Allowance: £12,570 • Basic Rate (20%): on income £12,571–£50,270 • Higher Rate (40%): on income over £50,270 • CIS Standard Deduction Rate: 20% • HMRC Mileage Rate: 45p/mile (first 10,000 miles)
Your income & CIS deductions
Total paid to you before any deductions this tax year
£
Sum from all your CIS payment statements — usually 20% of your gross
£
Business expenses — each one reduces your tax bill
£
£
£
£
£
£
How to use this CIS rebate calculator
Three simple steps to estimate your CIS tax refund
1
Enter your gross income
Add your total CIS contract income for this tax year before any deductions.
2
Add your CIS deductions
Find the total CIS deducted on your payment statements from all contractors.
3
Add your expenses
Include all allowable business expenses to maximise your estimated rebate.