Calculate Construction Industry Scheme deductions: 20% registered, 30% unregistered or 0% with gross payment status, on the labour part of the invoice.
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Computes the CIS deduction a contractor must withhold from a subcontractor's invoice: 20% for CIS-registered subcontractors, 30% if unregistered or unverified, 0% with gross payment status — applied to the labour amount only (invoice excluding VAT, minus materials the subcontractor paid for).
Registered subcontractor, £5,000 invoice (excl. VAT) with £1,000 materials: deduction 20% of the £4,000 labour = £800 — the subcontractor receives £4,200.
Enter the invoice amount excluding VAT.
Enter the cost of materials the subcontractor supplied.
Select the subcontractor's CIS status.
Read the deduction, the amount actually paid and the effective rate.
Last data update
July 5, 2026
Sources and references
GOV.UK — Construction Industry Scheme (gov.uk/what-is-the-construction-industry-scheme); how to work out CIS deductions (gov.uk/how-to-work-out-cis-deductions).
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
20% for registered subcontractors, 30% for unregistered or unverified ones, and 0% for those holding gross payment status.
VAT, materials the subcontractor paid for, plant hire from third parties and the CITB levy — the deduction applies to labour only.
They count as advance tax payments: sole traders offset them against income tax and Class 4 NIC in Self Assessment; limited companies offset them against PAYE/CT and can claim repayment.