Use this child benefit tax calculator to work out the High Income Child Benefit Charge (HICBC). If you or your partner have adjusted net income over £60,000, some or all of your Child Benefit is paid back through tax. The calculator shows the charge, how much you keep and how a pension contribution could reduce it.
Your Child Benefit and the tax charge
- Child Benefit a year
- –
- Tax charge
- –
- You keep
- –
- Charge rate
- –
In the example, a family with two children gets £2,337.40 of Child Benefit a year. The higher earner has £70,000 of adjusted net income, so the charge is 50%, or £1,168.70, and the family keeps £1,168.70.
How to use the child benefit tax calculator
- Choose the number of children you get Child Benefit for.
- Enter the higher earner’s adjusted net income. The charge falls on whichever partner has the higher income.
- Enter any extra pension contributions you are thinking of making, to see their effect.
Child Benefit rates for 2026/27
Child Benefit is £27.05 a week for the eldest or only child and £17.90 a week for each other child. See GOV.UK Child Benefit rates.
| Children | A week | A year |
|---|---|---|
| 1 | £27.05 | £1,407 |
| 2 | £44.95 | £2,337 |
| 3 | £62.85 | £3,268 |
| 4 | £80.75 | £4,199 |
How the High Income Child Benefit Charge works
The charge is 1% of your Child Benefit for every £200 of adjusted net income over £60,000. At £80,000 or more, the charge equals all of your Child Benefit. Details are on GOV.UK: High Income Child Benefit Charge.
| Adjusted net income | 1 child | 2 children | 3 children |
|---|---|---|---|
| £60,000 | £0 | £0 | £0 |
| £65,000 | £352 | £584 | £817 |
| £70,000 | £703 | £1,169 | £1,634 |
| £75,000 | £1,055 | £1,753 | £2,451 |
| £80,000 | £1,407 | £2,337 | £3,268 |
What is adjusted net income?
Adjusted net income is your total taxable income (salary, profits, rent, savings, dividends and benefits in kind) less gross personal pension contributions and Gift Aid donations. Salary sacrifice also reduces it, because your salary is lower.
Reducing the charge with pension contributions
For someone on £70,000, paying £10,000 more into a pension brings adjusted net income down to £60,000, so the charge disappears and the family keeps all £2,337 of Child Benefit. The pension also gets 40% tax relief. Use the child benefit tax calculator to test different amounts.
Child benefit tax calculator examples
- Income £62,000, 1 child: a 10% charge of £140.66.
- Income £72,500, 2 children: a 62% charge of £1,449.19.
- Income £85,000, 3 children: the full £3,268.20 is clawed back.
- Two parents on £55,000 each: no charge, because neither is over £60,000, even though household income is £110,000.
Check each partner’s income separately in the child benefit tax calculator, and remember that the charge is based on the whole tax year, not on a single payslip.
Should you still claim Child Benefit?
Yes, in most cases. Even if you pay the full charge, claiming protects National Insurance credits for a parent who is not working, which count towards the State Pension, and makes sure your child gets a National Insurance number at 16. You can claim and choose not to be paid to avoid the charge.
Paying the charge
At the moment the higher earner usually pays the charge through Self Assessment. Employed people can now pay it through their tax code instead of filing a tax return. Register for Self Assessment by 5 October after the tax year if this is your first year paying it.
Related calculators
See how a pay rise affects you with the salary increase calculator, or check help with childcare costs using the tax free childcare calculator.
Frequently asked questions
At what income do you lose Child Benefit?
The charge starts at £60,000 of adjusted net income and takes back all of it at £80,000.
Is the charge based on household income?
No. It is based on the income of the higher earner in the household, not combined income.
What if we are not married?
The charge still applies if you live together as a couple. It falls on the partner with the higher income.
Can a bonus trigger the charge?
Yes. A bonus counts towards adjusted net income. Paying it into your pension can avoid the charge.
About this calculator
This child benefit tax calculator uses 2026/27 Child Benefit rates and the £60,000 to £80,000 HICBC band, checked against GOV.UK on 9 November 2026. It assumes Child Benefit is paid for the whole tax year. Results are estimates.