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CIS deduction calculator

Work out the Construction Industry Scheme (CIS) deduction from a subcontractor's payment, and what the subcontractor is paid. The result updates as you type.

Nothing you type here is stored on our servers or logged.

Materials the subcontractor paid for, plant hire, fuel (except for travelling), consumable stores and manufacturing or prefabricating materials. Leave empty if none.

HMRC tells the contractor which rate to use when they verify the subcontractor.

Fill in the fields to see the result.

How it is worked out

  • The deduction is 20% for registered subcontractors, 30% for unregistered subcontractors and 0% for subcontractors with gross payment status.
  • Start with the gross amount of the subcontractor's invoice and take away VAT, materials they paid for directly, plant hire, fuel (except for travelling), consumable stores and manufacturing or prefabricating materials. The rate applies to what is left.
  • HMRC tells the contractor which rate to use when they verify the subcontractor.
  • Deductions are paid to HMRC and count as advance payments towards the subcontractor's tax and National Insurance.
  • HMRC's guidance does not set a rounding rule. This calculator rounds the deduction to the nearest penny.

Sources

Last checked 9 November 2026.

This is general information, not legal or tax advice.

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