UK Child Benefit Tax
Calculator 2026/27
Calculate the High Income Child Benefit Charge (HICBC) and find out how much child benefit you actually keep after the tax charge is applied.
Adjusted net income = gross income minus pension contributions and Gift Aid
How does the High Income Child Benefit Charge work?
Child benefit is paid to anyone responsible for a child under 16 (or under 20 in approved education). The 2026/27 rates are £25.60 per week for the first child and £16.95 per week for each additional child.
If either parent or carer in the household has an adjusted net income above £60,000, the HICBC applies. The charge equals 1% of child benefit for every £200 of income above £60,000. At £80,000 the charge reaches 100% — the full benefit is clawed back.
How to reduce the HICBC
Making pension contributions reduces your adjusted net income, which can lower or eliminate the HICBC. For example, if you earn £70,000 and contribute £10,000 to a pension under salary sacrifice, your adjusted net income falls to £60,000 and no HICBC applies. Use our pension calculator to model contributions alongside this tool.
Should you still claim child benefit even if you will owe the full charge?
Yes — especially if one parent is not working. Claiming child benefit protects your National Insurance record. Non-working parents who claim child benefit receive NI credits that count towards their State Pension entitlement. You can elect to receive the benefit but waive the payments, keeping the NI credit without the administrative burden of paying the charge.
Related calculators
The High Income Child Benefit Charge is based on your adjusted net income — our income tax calculator helps you understand that figure. Use our pension calculator to see how increasing pension contributions can reduce your adjusted net income below the £60,000 threshold and eliminate the charge. The main salary calculator shows your full take-home position including income tax and NI. If you believe you have overpaid tax because of the charge, our tax rebate calculator estimates any rebate. Planning a return from maternity leave? Our maternity pay calculator shows SMP and how income during leave affects your HICBC position. The take home pay calculator gives your complete net pay figure.
Frequently asked questions
The HICBC is a tax charge that claws back child benefit when either adult in a household earns more than £60,000 adjusted net income. The charge is 1% of child benefit for every £200 of income above £60,000. At £80,000, the charge equals 100% of the benefit received — cancelling it out completely.
Adjusted net income is your total income minus certain deductions including pension contributions (both employee and salary sacrifice), Gift Aid donations grossed up, and trading losses. It is not the same as your gross salary. Reducing your adjusted net income through pension contributions is one of the most effective ways to reduce or eliminate the HICBC.
If your income is £80,000 or above the charge fully cancels the benefit. You can elect to stop receiving payments (opt out) to avoid filing self-assessment just for the HICBC. However, always register for child benefit first to preserve NI credits for any non-working parent — you can opt out of the payments separately after registering.
The HICBC is collected through self-assessment. The higher earner in the household must register for self-assessment and complete a tax return each year to declare the charge. If you have not previously completed a tax return, you must register with HMRC by 5 October following the end of the tax year in which you first became liable.