CIS deduction calculator
Work out the Construction Industry Scheme deduction on a payment, and what you will actually be paid.
Enter the labour and any materials you supplied.
How it is worked out
A contractor deducts tax from the labour part of a payment to a subcontractor and pays it to HMRC. The standard rate is 20% for a registered subcontractor, 30% if you are not registered, and 0% with gross payment status.
labour × CIS rate = deduction
VAT is never part of the deduction, and the cost of materials you supply and can show is left out. Check HMRC's guidance for your own case. This is a guide, not tax advice.
| Registered with HMRC | 20% |
| Not registered | 30% |
| Gross payment status | 0% |