High-Income Child Benefit Charge Calculator
Work out how much Child Benefit may need to be repaid when you or your partner has adjusted net income over the High Income Child Benefit Charge threshold. The calculator uses the current GBP 60,000 to GBP 80,000 taper, supports the older 2023/24 rules, and shows how pension contributions or Gift Aid can change the result.
Estimate your Child Benefit charge
Enter income before Personal Allowance, then subtract pension, Gift Aid or other adjusted-net-income reliefs.
Partnered includes married, civil partners or living together as partners.
You
Partner
Current threshold
GBP 60,000
Measured against adjusted net income for the higher-income partner, not household income.
Full charge point
GBP 80,000
At or above this point the charge normally equals all Child Benefit received.
2026/27 weekly rates
GBP 27.05
For the eldest or only child, plus GBP 17.90 for each additional child.
The decision this calculator helps with
The High Income Child Benefit Charge can feel odd because it is not based on total family income. A couple earning GBP 59,000 each can keep all Child Benefit, while a one-earner household at GBP 70,000 may have to repay half. That is why the calculator asks for both incomes separately and then uses the higher adjusted net income.
Use it when your pay, bonus, dividends, self-employed profits, rental income or savings interest could push one partner above the threshold. If you are planning a pension contribution before tax year end, it is also useful for seeing whether reducing adjusted net income brings some Child Benefit back.
The result is not a claim form and it does not speak to HMRC. It is a practical estimate to help you decide whether to claim and repay, opt out of payments while keeping the Child Benefit record open, or check your position in Self Assessment or PAYE.
| Adjusted net income | Charge from 2024/25 |
|---|---|
| GBP 60,000 | 0% |
| GBP 60,200 | 1% |
| GBP 70,000 | 50% |
| GBP 80,000+ | 100% |
How this calculator works
Inputs used
- Tax year selected by the user, because the threshold and weekly Child Benefit rates changed.
- Taxable income before Personal Allowance for each partner.
- Pension, Gift Aid, trading loss or similar deductions used to estimate adjusted net income.
- Number of children, number of weeks paid, or actual Child Benefit received if entered manually.
- Whether there is a partner whose adjusted net income should be compared with the claimant.
Calculation method
- Calculate adjusted net income for each person as taxable income before allowances minus the entered deductions.
- Use the higher adjusted net income where there is a partner; otherwise use the single claimant income.
- Estimate Child Benefit from the official weekly eldest-child and additional-child rates, unless the user enters an actual received amount.
- Apply the selected tax year threshold: GBP 60,000 to GBP 80,000 from 2024/25 onwards, or GBP 50,000 to GBP 60,000 for 2023/24.
- Charge 1% of Child Benefit for every complete GBP 200 above the threshold from 2024/25 onwards, or every complete GBP 100 for 2023/24.
- Cap the charge at the total Child Benefit received and show how much Child Benefit is effectively kept.
Assumptions
- The calculator assumes the income and adjustment figures entered are annual figures for the selected tax year.
- Gift Aid and relief-at-source pension contributions should be entered as grossed-up amounts, as GOV.UK adjusted net income guidance explains.
- The automatic Child Benefit estimate assumes the same children are claimed for the number of weeks entered.
What this does not cover
- It does not decide whether you must use Self Assessment or can pay through PAYE.
- It does not check custody changes, split families, overlapping claims, backdated Child Benefit or benefit-cap interactions.
- It does not replace HMRC, your tax return, payroll, a benefits adviser or an accountant. Use the Take-Home Pay Calculator for wider PAYE net pay and the Self-Employed Tax Calculator for separate sole-trader tax checks.
How to use it without getting tripped up
Start with the tax year. Use 2026/27 for the year beginning 6 April 2026. Pick 2025/26 or 2024/25 if you are checking a recent tax return, and use 2023/24 only if you specifically need the old GBP 50,000 to GBP 60,000 taper.
Next, enter taxable income before Personal Allowance. This is broader than just salary. It can include employment benefits, self-employed profits, rental profit, taxable savings interest, dividends, pensions and some other taxable income. Then enter deductions that reduce adjusted net income, such as gross pension contributions and grossed-up Gift Aid.
For the Child Benefit side, the quickest route is to enter the number of children and weeks paid. If your claim changed mid-year, you were paid arrears, or your award notice gives a precise annual amount, put that figure in the optional actual-benefit box. The calculator will use the manual amount instead of estimating from weekly rates.
Worked example
Say Sam and Aisha claim Child Benefit for two children in 2026/27. Sam has adjusted net income of GBP 70,000 and Aisha has GBP 38,000. The higher adjusted net income is Sam's, so Sam is responsible for the charge.
Two children for 52 weeks gives estimated Child Benefit of GBP 2,337.40: GBP 27.05 a week for the eldest child and GBP 17.90 for the second child. Sam is GBP 10,000 over the GBP 60,000 threshold. Dividing GBP 10,000 by GBP 200 gives 50, so the charge is 50% of the Child Benefit.
The estimated charge is GBP 1,168.70 and the family effectively keeps GBP 1,168.70. If Sam made enough gross pension contributions to bring adjusted net income down to GBP 60,000, the charge would fall to zero. That does not automatically mean a pension contribution is right, but it shows why adjusted net income is the number to watch.
Claiming, opting out, PAYE and Self Assessment
Claim and repay
You can keep receiving Child Benefit, then pay the charge through PAYE or Self Assessment where allowed.
Opt out of payments
You can stay registered but stop payments. GOV.UK says this keeps National Insurance credits and helps your child get their NI number.
PAYE is now an option
For 2024/25 onwards, some people can pay through PAYE if they do not need a tax return for another reason and meet the timing rules.
The gentle warning here is not to opt out without thinking about the record. If one parent is not working or is taking time out with children, Child Benefit registration can protect National Insurance credits towards State Pension entitlement. Many households choose to claim but opt out of the cash payments, particularly when one partner is comfortably over GBP 80,000. Others keep payments because income is uncertain, for example where a bonus, overtime, contracting income or redundancy payment might or might not arrive.
Common mistakes
Using gross salary when adjusted net income is different
Pension contributions, Gift Aid and some reliefs can reduce adjusted net income. Dividends, savings interest and rental profit can increase it.
Adding both partners' income together
The rule uses individual adjusted net income. Household income matters for budgeting, but HICBC uses the higher individual's figure.
Forgetting partial-year claims
If Child Benefit started, stopped or changed during the year, use the weeks paid or the exact amount from your award notice.
Missing the payment route
Some people can use PAYE for 2024/25 onwards. If you already need Self Assessment for another reason, you usually deal with it there.
High Income Child Benefit Charge FAQs
Should I opt out or claim and repay?
Do pension contributions reduce the charge?
Who pays if both partners earn over the threshold?
What if income changes during the year?
Do I need Self Assessment?
Official sources
Last verified: May 8 2026. Calculations are estimates based on the published rules and assumptions shown on this page.
- GOV.UK High Income Child Benefit Charge - current thresholds, taper formula, partner rule, opt-out choices and payment routes
- GOV.UK Child Benefit rates - current weekly rate for the eldest or only child and additional children
- GOV.UK Child Benefit tax calculator - official HMRC estimate route for comparing this calculator against your own details
- GOV.UK Child Benefit, Guardian Allowance and tax credits rates - published Child Benefit rates for 2024/25, 2025/26 and 2026/27
- GOV.UK adjusted net income guidance - what counts as adjusted net income, including pension and Gift Aid deductions
- GOV.UK pay the charge through PAYE - PAYE payment option from the 2024/25 tax year onwards and Self Assessment exceptions