Business & employers Checked 2026-08-12

CIS deduction rates (construction)

20% registered · 30% unregistered · 0% gross payment status
of labour payment · valid 2007-04-06 → until changed

What is the CIS deduction rates (construction) right now?

The current figure is 20% registered · 30% unregistered · 0% gross payment status (of labour payment), effective from 2007-04-06 to until changed, according to HMRC. Last checked against the official source on 2026-08-12.

Labour element only, not materials or VAT.

Cite this figure

The CIS deduction rates (construction) is 20% registered · 30% unregistered · 0% gross payment status (of labour payment), effective from 2007-04-06 (current until changed). Source: HMRC (https://www.gov.uk/what-you-must-do-as-a-cis-subcontractor/how-contractors-make-deductions), via UK Rates & Thresholds (rates.trycashpilot.com), checked 2026-08-12.

Official sourceHMRC
Valid from2007-04-06
Valid tountil changed
Last checked2026-08-12
Machine-readableJSON for this figure

History

Previous values
Unchanged since 2007

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This is data, not advice. Figures are republished from official sources with links and dates. Always verify with the linked official source before acting.