High Income Child Benefit Charge Calculator United Kingdom
This High Income Child Benefit Charge calculator shows how much of your UK Child Benefit is clawed back for 2026/27 and how much you keep.
What it does
The High Income Child Benefit Charge Calculator shows how much of your Child Benefit is clawed back for 2026/27 when the higher earner's adjusted net income exceeds £60,000 — and how much you keep.
Data sources & parameters
The figures below drive this calculator. We keep them aligned with the latest official guidance, and each result recalculates automatically whenever a value changes.
| Parameter | Value | Source | Last updated |
|---|---|---|---|
| HICBC lower income threshold | 60,000 | gov.uk | Effective 2026-04-06£60,000/£80,000 fixed in statute, not indexed; row now open-ended. Source: gov.uk HICBC; audit 2026-09-23 |
| HICBC upper income threshold | 80,000 | gov.uk | Effective 2026-04-06£60,000/£80,000 fixed in statute, not indexed; row now open-ended. Source: gov.uk HICBC; audit 2026-09-23 |
| Child Benefit — eldest/only child (weekly) | 27.05 | gov.uk | Effective 2026-04-06 |
| Child Benefit — each additional child (weekly) | 17.9 | gov.uk | Effective 2026-04-06 |
We always strive to use the latest data for every variable so our results and reports are as accurate as possible. Even so, errors are possible — you should not rely on this tool or its report alone, and we accept no liability for any decision made based on it.
The formula
Charge = Child Benefit × (income − £60,000) ÷ £20,000, capped between 0% and 100%
How it works
It works out your Child Benefit from the number of children, then applies a 1% charge for every £200 of income above £60,000, reaching 100% at £80,000.
Where it is used
- Working out your Child Benefit clawback
- Seeing the income where benefit is fully lost
- Judging whether a pension contribution avoids the charge
Worked example
On £70,000.00 with 2 children, the charge is … of your … Child Benefit — …, leaving ….
Child Benefit is not means-tested, but a tax charge can take some or all of it back if you or your partner earns above a certain level. The High Income Child Benefit Charge (HICBC) surprises many families because it depends on one person’s income rather than the household’s. This calculator shows how much of your Child Benefit is clawed back for 2026/27 and how much you keep.
How the charge works
If the higher earner in a couple has adjusted net income above £60,000, they pay a charge that reduces the value of the family’s Child Benefit. The charge is 1% of the benefit for every £200 of income above £60,000, rising until, at £80,000, it equals 100% and cancels the benefit. Only the individual’s income counts, so a couple each earning £59,000 pays nothing while a single earner on £80,000 loses it all. If both partners earn over £60,000, the charge falls on the one with the higher income. Because the steps are £200, the percentage is always a whole number: £64,000 gives a 20% charge, £74,000 gives 70%.
Adjusted net income is the key figure
The threshold is measured against adjusted net income, not gross salary: broadly your total taxable income less certain deductions, mainly pension contributions and Gift Aid donations, counted at their gross amount. A pension contribution can therefore bring you back under £60,000, or reduce the charge, keeping more Child Benefit while also saving Income Tax, which makes pension contributions unusually valuable between £60,000 and £80,000. Trading losses and some other deductions also reduce adjusted net income, while taxable benefits in kind such as a company car or medical insurance increase it. The figure is not the salary on your contract, so add everything up before relying on the result.
Claim it even if you will pay it back
Because the charge can cancel the benefit, some families do not claim, which can be an expensive mistake. Claiming Child Benefit, even if you opt to receive no payments, gives a non-working parent National Insurance credits towards the State Pension and makes sure the child gets a National Insurance number automatically. Usually the best course is to claim, then either pay the charge or opt out of payments to keep the credits. The calculator shows the full benefit and the charge separately so you can see what is at stake.
A worked example
A parent with adjusted net income of £70,000 and two children receives Child Benefit of about £2,337 a year. Being £10,000 over the threshold, the charge is 50%, about £1,169, so they keep the other half. At £80,000 or more the whole benefit is clawed back; below £60,000 there is no charge. A £10,000 gross pension contribution would bring their adjusted net income to £60,000 and remove the charge, keeping the full benefit as well as the tax relief. With one child the charge at £70,000 is still 50%, but of a benefit of about £1,407.
How to pay and register for Self Assessment
If you owe the charge you have traditionally needed to register for Self Assessment and declare it on a tax return, even if all your other tax is collected through PAYE. The charge for a tax year is due by the following 31 January, with any other tax you owe. HMRC now lets many employees pay the charge through their PAYE tax code instead, but some higher earners still need to file. Missing the registration deadline can bring penalties, so if the calculator shows a charge you have not declared before, check your filing position. Keep a note of the benefit paid and your adjusted net income for each year, as those are the two figures the return asks for.
Common mistakes and how to read the result
The most common error is entering gross salary instead of adjusted net income, which overstates the charge for anyone paying into a pension. The second is assuming a household with two moderate incomes is affected; it is not, because only one person’s income is tested. The result shows the full benefit, the charge in pounds and as a percentage, and the amount you keep. If you are just above a £200 step, a small extra pension contribution may take you down a percentage point.
Assumptions and limitations
This is a planning estimate, not advice. It uses the 2026/27 thresholds of £60,000 and £80,000 and the standard Child Benefit rates, and rounds the charge to whole percentage points (1% per £200), as HMRC does. It assumes one higher earner and the standard entitlement for the number of children entered. It does not work out adjusted net income for you, handle changes part way through the year or model shared care. The thresholds and rates are stored as parameters sourced from HMRC and reviewed each tax year.
About This High Income Child Benefit Charge Calculator
Use this High income Child Benefit charge calculator to get an instant, accurate estimate. The figures follow official GOV.UK guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.
Tax year 2026
Frequently asked questions
When does the High Income Child Benefit Charge apply?
How is the charge calculated?
Is the charge based on household or individual income?
Can a pension contribution reduce the charge?
What income figure should I enter?
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