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.
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.
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.