About the High Income Child Benefit Charge Calculator
The High Income Child Benefit Charge (HICBC) claws back Child Benefit when the higher earner in a household has adjusted net income over £60,000. The charge is 1% of the Child Benefit received for every £200 of income above £60,000, so it reaches 100% at £80,000. This calculator applies the 2026/27 rules and Child Benefit rates (£27.05 a week for the eldest child and £17.90 for each other child) to show exactly how much you will repay through Self Assessment or PAYE.
Enter both partners’ adjusted net incomes — the charge falls only on whichever of you has the higher income, regardless of who receives the benefit. You can also add pension contributions or Gift Aid, which reduce adjusted net income and can shrink or eliminate the charge.
Use it to decide whether to keep claiming (claiming still protects National Insurance credits for a non-working parent and gets your child a National Insurance number), whether to opt out of payments, or how much extra to pay into a pension. It assumes Child Benefit is paid for the whole number of weeks you enter in the tax year.
With the default inputs, the high income child benefit charge is £1,168.70. Change any value above to recalculate instantly.
How to use the high income child benefit charge calculator
- 1Enter your adjusted net income and your partner’s, if you have one.
- 2Enter the number of children you claim for and the weeks paid in the year.
- 3Add any extra pension contributions or Gift Aid the higher earner plans to make.
- 4Read the charge, the share repaid and the Child Benefit you keep.
Formula and method
The charge is based on the adjusted net income (ANI) of the higher-earning partner. For every full £200 of ANI above £60,000 the charge is 1% of the Child Benefit paid to the household in the tax year, capped at 100% once ANI reaches £80,000. Partial £200 steps are ignored, so the percentage is rounded down.
Child Benefit for 2026/27 is £27.05 a week for the eldest or only child and £17.90 a week for each other child, multiplied here by the number of weeks you enter. Gross pension contributions and grossed-up Gift Aid are subtracted from income before the test.
- ANI
- Adjusted net income of the higher earner
- ⌊ ⌋
- Round down to a whole percentage
Worked examples
Two children, income £70,000
Child Benefit for two children is £44.95 a week, or £2,337.40 over 52 weeks. Income is £10,000 over £60,000, which is 50 steps of £200, so half — £1,168.70 — is repaid.
One child, income £66,150
One child gets £27.05 × 52 = £1,406.60. Income is £6,150 over the threshold; only 30 full £200 steps count, so the charge is 30% = £421.98.
Three children, partner earns £85,000, £6,000 pension
The partner is the higher earner. A £6,000 gross pension contribution cuts their ANI to £79,000, so the charge is 95% of £3,268.20 (£62.85 a week for 52 weeks) — £3,104.79, saving about £163 compared with a full charge.
Frequently asked questions
What is the High Income Child Benefit Charge threshold?+
Since 6 April 2024 the charge starts when the higher earner’s adjusted net income goes over £60,000 and the full benefit is repaid at £80,000. Before that the range was £50,000 to £60,000.
Who pays the charge — me or my partner?+
The partner with the higher adjusted net income pays, even if the other partner receives the Child Benefit. Partners include anyone you are married to, in a civil partnership with or living with as a couple.
Should I still claim Child Benefit if I earn over £80,000?+
Usually yes: fill in the claim form but opt out of payments. This protects National Insurance credits towards the State Pension for a parent who is not working and makes sure your child gets a National Insurance number automatically.
How do I pay the charge?+
You can register for Self Assessment and pay it through your tax return, or, from 2025, employed people can pay it through their PAYE tax code using the HMRC online service instead of filing a return.
Can pension contributions reduce the charge?+
Yes. Gross personal pension contributions, salary sacrifice and grossed-up Gift Aid donations reduce adjusted net income. Bringing income back to £60,000 removes the charge entirely, giving very high effective tax relief.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.