Updated 5 October 2026: Estimate your 2026/27 Child Benefit and the High Income Child Benefit Charge (HICBC) if you or your partner has adjusted net income above £60,000.
👶 Child Benefit Tax Charge Calculator 2026/27
Estimate how much Child Benefit your household receives, how much HICBC may be due, and how much is left after the charge.
Your estimated annual position
You can claim Child Benefit and opt out of receiving payments. This can preserve benefits of the claim such as National Insurance credits for State Pension purposes and automatic allocation of a National Insurance number to your child.
If eligible, you can register to pay HICBC through PAYE. If you need to send a tax return for another reason, or cannot use PAYE under HMRC’s rules, you pay through Self Assessment.
Figures checked: 5 October 2026 • 2026/27 tax year
What is the High Income Child Benefit Charge?
The High Income Child Benefit Charge, usually shortened to HICBC, can apply when you or your partner receives Child Benefit and the higher earner’s adjusted net income is over £60,000. If both partners are above the threshold, the person with the higher adjusted net income is responsible for the charge.
Child Benefit rates for 2026/27
From 6 April 2026, Child Benefit is £27.05 a week for the eldest or only child and £17.90 a week for each additional child. Over 52 weeks, that is £1,406.60 for one child and £2,337.40 for two children.
How is the Child Benefit tax charge calculated?
The charge starts once the higher earner’s adjusted net income exceeds £60,000. You repay 1% of the Child Benefit for every £200 of income above £60,000. At £80,000 or more, the charge is 100% of the Child Benefit received.
Example: £70,000 income and two children
For two children, the simple 52-week Child Benefit estimate is £2,337.40. At adjusted net income of £70,000, the income is £10,000 over the threshold. That gives a 50% charge, estimated at £1,168.70, leaving £1,168.70 after the charge.
What counts as adjusted net income?
Adjusted net income is broader than salary. HMRC says it starts with total taxable income, including items such as savings interest and dividends, before Personal Allowances, and is reduced by certain reliefs such as qualifying pension contributions and Gift Aid. Use the higher adjusted net income where both partners are above the threshold.
Do I have to complete Self Assessment?
Not necessarily. HMRC now provides a service allowing eligible people to pay the High Income Child Benefit Charge through PAYE. You can use PAYE if you meet HMRC’s conditions and do not need to file a tax return for another reason. If you need Self Assessment for another reason, or cannot use PAYE, the charge is dealt with through Self Assessment.
Should I stop claiming Child Benefit if income is over £80,000?
Do not assume that stopping the claim is the best option. GOV.UK explains that you can make or keep a Child Benefit claim and opt out of receiving the payments. This can preserve advantages linked to the claim, including National Insurance credits and automatic National Insurance number allocation for the child.
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Important information
This MoneySavvyUK calculator is an educational estimate and is not personalised tax or financial advice. It assumes a full 52 weeks of Child Benefit at the standard 2026/27 rates. Part-year claims and changes in family circumstances can alter the actual amount. Use HMRC’s official Child Benefit tax calculator and current guidance before filing or paying a charge.