afterax

Child benefit charge

Child benefit charge

Charge to pay

Share link includes your inputs in the URL.

£1,169

50% clawed back. You keep £1,169.

2026/27 rates · Last checked · Sources visible below

Where it goes

Annual child benefit £2,337.4 for 2 children

Kept

£1,169

HICBC charge

£1,169

Escape route

A pension contribution of £10,000 takes you below the £60k threshold and wipes out the charge.

Pension contributions reduce adjusted net income for HICBC. If you're in the 60% trap (£100k+) or higher rate, you also get income tax relief, so the real cost can be a fraction of the headline figure.

Estimates for illustrative and educational purposes only. Calculations use HMRC published rates and are not regulated financial, tax, or legal advice. Verify against your own tax position before filing or making financial decisions.

Related calculators

Other UK tax tools that pair with this one.

Pension & sal-sac

Salary sacrifice optimiser and tax relief.

Open

Income tax

Take-home, NIC and the 60% trap.

Open

Marriage allowance

Up to £252 saved between spouses.

Open

Threshold map

Live tool

UK Tax Cliff Map

See where HICBC sits alongside the £100k childcare cliff, Personal Allowance taper and pension taper rules.

How the HICBC works in 2026/27

From April 2024 the High Income Child Benefit Charge starts at £60,000 of adjusted net income (up from £50,000) and reaches a 100% claw-back at £80,000 (up from £60,000). The taper is gentler, 1% per £200 of income, but high earners with several children can still face a significant charge. Pension contributions and gift-aid donations both reduce adjusted net income.

  • What is the High Income Child Benefit Charge?

    If anyone in the household earning over £60,000 receives child benefit, HMRC claws some or all of it back via the High Income Child Benefit Charge. From April 2024 the threshold rose from £50,000 to £60,000 and the full claw-back point rose from £60,000 to £80,000. The charge is 1% of child benefit for every £200 of income above £60,000.

  • Should I still claim child benefit if I earn over £60,000?

    Yes, claim it, then optionally tick the box to not receive payment. Claiming protects your State Pension via National Insurance credits and gives your child a National Insurance number automatically at 16. If you opt to receive it, you pay the charge via Self Assessment.

  • How can I avoid the HICBC?

    Reduce your adjusted net income below £60,000. The most common ways are pension contributions (relief-at-source or salary sacrifice) or gift-aid donations, both of which reduce adjusted net income for HICBC purposes. The Afterax calculator shows the pension contribution needed to escape the charge.

  • What counts as 'adjusted net income' for HICBC?

    Your taxable income (salary, self-employed profit, taxable benefits, dividends, savings interest above PSA) minus pension contributions made via relief-at-source or self-employed Self Assessment, and minus gift-aid donations grossed up to basic rate.

Sources & last reviewed

Updated for 2026/27 · last reviewed 1 March 2026 · view changelog →

Bands, thresholds and reliefs on this page come directly from the following official sources. Tax rates are checked against these references whenever a Budget or in-year change is announced.