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Child Benefit Charge Calculator 2026/27

Child Benefit Charge Calculator 2026/27

Quick answer

With £70,000 of adjusted net income and 2 children, the charge is about £1,169.

That is 50%of the family's Child Benefit. Pension contributions and Gift Aid can reduce the charge by lowering adjusted net income.

Uses the inputs below and 2026/27 Child Benefit rates.

Charge to pay

£1,169

50% is repayable through HICBC. You keep £1,168.70.

2026/27 rates · Last checked · Sources in page details

Where it goes

Annual Child Benefit £2,337.40 for 2 children

Kept

£1,169

HICBC charge

£1,169

Escape route

A pension contribution of £10,000 takes you to the £60k threshold and removes the charge under these assumptions.

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.

Payment route

If HICBC is due, you may need to pay the charge through PAYE or Self Assessment depending on your circumstances. This calculator estimates the charge only; it is not personal tax advice.

Estimates onlyShow

Calculations use HMRC published rates for education and illustration. They are not regulated financial, tax, or legal advice. Verify against your own tax position before filing or making financial decisions.

More guides and tools

3 related links

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Threshold map

Live tool

UK Tax Cliff Map

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

Thresholds

Live tool

Adjusted net income calculator

Estimate the income figure HICBC uses, including pension and Gift Aid adjustments.

High earners

4 min read

Find the right high-earner route

Connect Child Benefit, the £100k taper, bonuses and salary sacrifice.

Background reading

How the HICBC works in 2026/27

Show

From April 2024 the High Income Child Benefit Charge starts above £60,000 of adjusted net income (up from £50,000) and reaches a 100% charge at £80,000 (up from £60,000). If you or your partner receives Child Benefit, the charge is normally based on the higher earner's adjusted net income. You may need to pay it through PAYE or Self Assessment depending on your circumstances. Pension contributions and gift-aid donations both reduce adjusted net income.

  • What is the High Income Child Benefit Charge?

    If you or your partner receives Child Benefit and at least one of you has adjusted net income over £60,000, some or all of the benefit may be repayable through the High Income Child Benefit Charge. From April 2024 the threshold rose from £50,000 to £60,000 and the full-charge point rose from £60,000 to £80,000. The charge is normally based on the higher earner's adjusted net income and is 1% of Child Benefit for every £200 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 and HICBC is due, you may need to pay the charge through PAYE or Self Assessment depending on your circumstances.

  • 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.

Privacy, sources & last reviewed1 March 2026 · Show

Privacy and independence

Built and maintained by Afterax as an independent educational UK tax calculator project. Calculations run in your browser using HMRC 2026/27 rates. Inputs can be saved on this device and included in share links.

Sources

Bands, thresholds and reliefs come from official sources and are checked when a Budget or in-year change is announced.

Last reviewed 1 March 2026 · updated for 2026/27 · view changelog →