Child Benefit Charge Calculator 2026/27 (HICBC)
The High Income Child Benefit Charge applies if you or your partner earn over £60,000 and claim Child Benefit. This calculator shows the charge for 2026/27. You repay 1 percent of your Child Benefit for every £200 earned over £60,000, and all of it once you reach £80,000.
Figures verified against HMRC Income Tax rates on .
Written by James HartleyCIMA
Calculator
The higher earner's income after pension contributions and Gift Aid, not household income.
Net Child Benefit you keep
£1,168.70
After the High Income Child Benefit Charge
Annual Child Benefit received
£2,337.40
High Income Child Benefit Charge
£1,168.70
Charge as % of Child Benefit
50%
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How the High Income Child Benefit Charge works
Child Benefit is not taxed at source, but if you or your partner claim it and the higher earner has adjusted net income above £60,000, HMRC claws it back through the High Income Child Benefit Charge (HICBC). You pay the charge via self assessment.
Adjusted net income is broadly your total taxable income before personal allowances, minus certain reliefs such as pension contributions and Gift Aid. It is not the same as household income: only the higher earner's figure matters.
For 2026/27, Child Benefit is £27.05 a week for the eldest or only child and £17.90 a week for each additional child. See our Child Benefit UK guide for who can claim and how payments work.
The £60,000 to £80,000 taper
Between £60,000 and £80,000, you repay 1 percent of your Child Benefit for every full £200 your adjusted net income exceeds £60,000. At £80,000 or above, the charge equals the full Child Benefit and you keep nothing.
Example: with two children you receive about £2,337.40 a year in Child Benefit. At £70,000 adjusted net income, you are £10,000 over the threshold, which is 50 full £200 steps, so the charge is 50% of your Child Benefit.
How to reduce the charge
Pension contributions and Gift Aid donations reduce your adjusted net income. A higher-rate taxpayer who pays £5,000 into a pension could cut adjusted net income by £5,000, moving them down the taper and reducing the HICBC. See our pension tax relief UK guide and use the income tax calculator to model salary and pension scenarios.
Should you still claim Child Benefit?
Yes. Claiming Child Benefit protects National Insurance credits for a parent who is not working or earns below the NI threshold, and registers your child for a National Insurance number. Even if you must repay the benefit through the charge, claiming can still be worthwhile.
If you do not want to receive payments and file self assessment, you can opt out of Child Benefit payments while keeping the NI credit protection. Pay the charge through the self assessment calculator to estimate your total bill.
Frequently Asked Questions
A tax charge that claws back Child Benefit if you or your partner have adjusted net income over £60,000.
One percent of your Child Benefit for every £200 of income over £60,000, and all of it at £80,000 or more.
At £80,000 of adjusted net income for the higher earner.
No. It is based on the higher earner's adjusted net income, not the household total.
Pension contributions and Gift Aid reduce your adjusted net income, which can cut or remove the charge.
Yes, claiming protects your National Insurance credits and gives your child a National Insurance number. You can opt out of payments to avoid the charge.
Through self assessment, by registering and filing a tax return.
£27.05 a week for the eldest or only child and £17.90 a week for each additional child.
Related Guides
Child Benefit UK 2026/27: Rates and High Income Charge
Who can claim Child Benefit, weekly rates, and how the high income charge works.
Read guidePension Tax Relief UK 2026/27
How pension contributions cut your adjusted net income and tax bill.
Read guideUK Income Tax Bands 2026/27
Personal Allowance, basic rate, higher rate and Scottish bands explained.
Read guideWas this calculator helpful?
Official Rates Used
This calculator uses official HMRC rates for 2026/27. View the current rates at GOV.UK:
Rates last verified:
Disclaimer: This calculator provides estimates based on standard HMRC rates for 2026/27. Results may vary based on individual circumstances. This is not financial advice. Always consult a qualified accountant or CIMA-qualified financial adviser for personal tax matters.