Child Benefit & High Income Charge Calculator (2026/27)
Enter your number of children and the higher earner's income to see your annual Child Benefit and how much (if any) is clawed back through the High Income Child Benefit Charge between £60,000 and £80,000. The charge looks only at the higher earner's individual income, so a two-earner household can keep the full benefit on a much larger combined income than a single-earner one.
How it works
Child Benefit in 2026/27 is £27.05 a week for your first child and £17.90 for each additional child. Two children bring in £44.95 a week — about £2,337 a year, tax-free if neither parent earns over £60,000.
The High Income Child Benefit Charge (HICBC) claws the benefit back when the higher earner's adjusted net income passes £60,000: you repay 1% of the benefit for every £200 above the threshold, reaching 100% at £80,000. The charge looks only at the higher earner — two parents on £59,000 each keep everything.
Worked example: a family with two children receives £2,337.40 a year. If the higher earner's adjusted net income is £68,000, they are £8,000 over the threshold — 40 lots of £200 — so 40% of the benefit (£934.96) is clawed back and the family keeps £1,402.44. At £70,000 exactly half is repaid; from £80,000 the charge equals the full benefit.
The income that matters is ADJUSTED NET income, not gross salary: personal pension contributions and Gift Aid donations reduce it. That gives high earners a genuine lever — someone on £66,000 who pays £6,000 (gross) into a pension brings adjusted income down to £60,000 and keeps the full benefit, effectively getting pension savings and Child Benefit for the same money.
The most common misunderstandings: adding both parents' incomes together (the charge is per person — a £59,000 + £59,000 household keeps everything while a single £81,000 earner repays it all), and cancelling the claim entirely when income passes £80,000, which needlessly gives up State Pension National Insurance credits for a non-working parent and the automatic National Insurance number for the child.
Even if the charge would wipe out the benefit, it is usually worth claiming (you can opt out of payments) — claiming protects National Insurance credits toward your State Pension for the parent at home and gets your child a National Insurance number automatically. Pension contributions reduce adjusted net income and can bring you back under the threshold.
FAQ
How much is Child Benefit in 2026/27?
£27.05 a week for the eldest or only child and £17.90 a week for each additional child. That is £1,406.60 a year for one child, £2,337.40 for two and £3,268.20 for three. Payments are usually made every 4 weeks and are tax-free unless the High Income Charge applies.
How does the £60,000 High Income Charge work?
If the higher earner's adjusted net income exceeds £60,000, 1% of the total Child Benefit is repaid for every £200 over. At £70,000 you repay half; at £80,000 or more you repay all of it, via Self Assessment or PAYE. The threshold applies per person, not per household — combined income does not matter.
Should I still claim if I earn over £80,000?
Yes — claim but opt out of receiving payments. The claim itself protects State Pension National Insurance credits for a non-working parent (worth thousands over a lifetime) and registers your child for a National Insurance number at 16, without creating any tax charge to repay.
Can pension contributions reduce the charge?
Yes. The charge is based on adjusted net income, which is reduced by personal pension contributions and Gift Aid. Someone on £66,000 paying £6,000 (gross) into a pension drops to £60,000 adjusted income and keeps their full Child Benefit — an effective double saving.
Is Child Benefit paid weekly or monthly?
The rates are set per week — £27.05 for the eldest child and £17.90 for each other child in 2026/27 — but payments usually arrive every 4 weeks, so a two-child family sees about £179.80 per payment (4 × £44.95). The money is tax-free unless the High Income Charge applies to the higher earner.
How is the High Income Charge collected?
Via Self Assessment or through PAYE. The charge equals 1% of the year's Child Benefit for every £200 of adjusted net income above £60,000, reaching 100% at £80,000 — so at £70,000 you repay exactly half. A family that would repay everything can instead claim but opt out of receiving payments, which avoids the repayment paperwork while keeping the claim's other benefits.
Why does claiming protect my State Pension?
A Child Benefit claim brings National Insurance credits for the parent at home — years that count toward the State Pension even with no earnings. Opting out of the payments keeps those credits (and the child's automatic National Insurance number) while creating no tax charge to repay, which is why claiming is usually worthwhile even for families whose benefit would be fully clawed back.