Child Benefit and High Income Child Benefit Charge Calculator 2026/27

Use the calculator

Number of children you claim for

Adjusted net income of the higher earner (£)

Your estimate appears here.

How this calculator works

Child Benefit is paid for each child you are responsible for, at a higher weekly rate for the eldest or only child and a lower rate for each additional child. If you or your partner has an adjusted net income above £60,000, the High Income Child Benefit Charge (HICBC) takes back some or all of it through tax.

The calculator:

works out the weekly Child Benefit: £27.05 for the eldest child plus £17.90 for each other child;
multiplies it by 52 for a full year, matching the annual figures HMRC publishes (£1,406.60 and £930.80);
works out the charge as 1% of the benefit for every full £200 of the higher earner's adjusted net income above £60,000, rounded down to the nearest pound;
caps the charge at 100% from £80,000, so the charge can never be more than the benefit.

Worked examples

All results were produced by this calculator.

Example 1: one child, higher earner on £55,000

Child Benefit is £1,406.60 a year (£27.05 a week). Income is below £60,000, so there is no charge.

Example 2: two children, higher earner on £70,000

Child Benefit is £44.95 a week, or £2,337.40 a year. Income is £10,000 above £60,000, which is 50 lots of £200, so the charge is 50%: £1,168. The family keeps £1,169.40.

Example 3: two children at £64,000, and three children at £85,000

At £64,000 with two children, income is £4,000 over the threshold, giving a 20% charge of £467 and leaving £1,870.40. With three children and income of £85,000, the charge is 100%: the full £3,268.20 is repaid through tax.

2026/27 rates and thresholds

Item	Weekly	Yearly (52 weeks)
Eldest or only child	£27.05	£1,406.60
Each additional child	£17.90	£930.80

High Income Child Benefit Charge	Rule
Threshold	Adjusted net income over £60,000
Charge	1% of Child Benefit for every £200 over £60,000
Full charge	Adjusted net income of £80,000 or more

Assumptions and what this calculator does not cover

Adjusted net income: you need to enter it yourself. It is your total taxable income, including savings interest and dividends, less certain reliefs such as pension contributions and Gift Aid. It can be lower than your salary.
Who pays the charge: if both partners are over £60,000, the one with the higher adjusted net income pays. The calculator uses the single income you enter.
Part years: it assumes Child Benefit is paid for the full year. A birth, a child leaving education or a change of partner during the year changes the amount.
Rounding: HMRC's own calculation may differ by a pound or so.
Other benefits: Child Benefit counts towards the benefit cap, and Universal Credit, Guardian's Allowance and other support are not included.

Should you still claim if you pay the charge?

Even if the charge would take back all of your Child Benefit, GOV.UK explains that claiming can still bring other advantages, such as National Insurance credits that count towards the State Pension for a parent who is not working. You can choose to claim but opt out of receiving payments, which avoids the charge while keeping those advantages. Paying into a pension can also reduce adjusted net income, which may reduce or remove the charge. HMRC's Child Benefit tax calculator gives an official estimate. To see how your pay looks after tax, use the take-home pay calculator, and for wider budgeting help see the cost of living budget guide.

Paying the charge

If you have to pay the High Income Child Benefit Charge, GOV.UK explains that you can usually pay it through your PAYE tax code or through Self Assessment, and you must use Self Assessment in some situations, for example if you already need to send a tax return. If your income changes during the year so that you go over or under £60,000, it is worth checking whether to start or stop payments, and telling HMRC about changes in your circumstances.

Frequently asked questions

How much is Child Benefit in 2026/27?

£27.05 a week for the eldest or only child and £17.90 a week for each additional child, from 6 April 2026.

When does the High Income Child Benefit Charge start?

When you or your partner has adjusted net income over £60,000. You pay back 1% of the benefit for every £200 above that, and all of it at £80,000 or more.

Which partner pays the charge?

If both of you are over the threshold, the partner with the higher adjusted net income is responsible for the charge.

Can pension contributions reduce the charge?

Yes. Adjusted net income is calculated after certain reliefs, including pension contributions, so paying more into a pension can reduce it and with it the charge.

Should I claim Child Benefit if I will pay all of it back?

It can still be worth claiming, for example to get National Insurance credits. You can claim and choose not to receive payments, so you do not pay the charge.

Sources

Rates for tax year 2026/27, last reviewed October 2026.

Results are estimates for planning, not financial or tax advice. See our terms and methodology.