# When should I apply CIS deductions to my invoices?
CIS deductions apply to construction work. If you are a subcontractor in the construction industry, the contractor (your client) will deduct CIS tax from your invoice. The rate is 20% if you're registered with HMRC for CIS, or 30% if not registered. The deduction is calculated on the total invoice amount including VAT.
## Related Topics
- CIS deduction
- Construction Industry Scheme
- CIS invoice
- CIS tax UK