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UK Child Benefit & High Income Charge Calculator 2026/27

Work out your Child Benefit for any number of children and the High Income Child Benefit Charge between £60,000 and £80,000 — plus how a pension contribution can reduce it.

Taxable income after pension contributions and Gift Aid; use the higher of the two partners.
0 Child Benefit kept per year after the charge
Child Benefit — weekly—
Child Benefit — per year (52 weeks)—
High Income Child Benefit Charge—
Effective marginal tax rate in the £60–80k band—
Income to clear the charge entirely—

In short

Child Benefit is £27.05 a week for the eldest child and £17.90 for each other child (£2,337.40 a year for two). The High Income Child Benefit Charge claws back 1% for every £200 of the higher earner's adjusted net income above £60,000, so the whole benefit is repaid at £80,000; pension contributions reduce adjusted net income and the charge.

Who this is for: UK parents checking their Child Benefit and whether the High Income Charge applies, and how to reduce it.

Not tax or legal advice. Rates and thresholds are the published HMRC figures (checked on gov.uk on 8 October 2026). Adjusted net income depends on your full tax position; the pension illustration assumes a 40% marginal rate.
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Child Benefit rates and the High Income Charge

  • Rates: £27.05 a week for the eldest or only child and £17.90 for each additional child — £1,406.60 a year for one child, £2,337.40 for two, £3,268.20 for three.
  • High Income Child Benefit Charge: if either partner's adjusted net income is over £60,000, the higher earner repays 1% of the benefit for every £200 above that, so it is fully repaid at £80,000. It is the individual's income that counts, not household income — two earners on £59,000 each pay nothing.
  • Adjusted net income is total taxable income minus gross pension contributions and Gift Aid donations. Pension contributions are therefore the standard way to reduce or remove the charge: between £60,000 and £80,000 the effective marginal rate with two children is about 54%, so a contribution costs little net.
  • Even if the charge wipes out the payment, claim anyway and opt out of payments: the claim gives a non-working parent National Insurance credits towards the State Pension and registers the child for a NI number at 16.

Since the 2025/26 tax year the charge can be collected through PAYE instead of Self Assessment for employees.

See also: UK Take-Home Pay Calculator 2026/27.

Assumptions

  • Weekly rates £27.05 / £17.90 × 52 from the UK rules file.
  • Charge = 1% per complete £200 of income above £60,000, 100% at £80,000.
  • Pension illustration reduces adjusted net income by the gross contribution and assumes 40% income-tax relief.

Worked example

Two children, higher earner on £68,000

Benefit = (27.05 + 17.90) × 52 = £2,337.40 a year.
£68,000 is £8,000 over the threshold = 40 steps of £200 → charge = 40% × £2,337.40 = £935; £1,402 kept.
A £8,000 gross pension contribution takes income to £60,000, removes the charge and saves £3,200 of income tax, so it costs about £3,865 net to add £8,000 to the pension.

Frequently asked questions

Is the £60,000 threshold per person or per household?

Per person — the charge looks at the higher earner's adjusted net income only. Two parents each earning £59,000 pay no charge; one earning £80,000 and one earning nothing pays it all.

Should I stop claiming Child Benefit if I earn over £80,000?

Keep the claim but opt out of payments, so the stay-at-home parent still gets NI credits and no charge arises. You can restart payments if income falls.

Does a bonus push me into the charge?

Yes — it is based on the whole tax year's adjusted net income, including bonuses, benefits in kind and rental or dividend income.

How do I pay the charge?

Through Self Assessment, or since 2025 by asking HMRC to collect it via your PAYE tax code.

How much is Child Benefit per week?

£27.05 for the eldest or only child and £17.90 for each additional child.

At what income do you lose Child Benefit?

The charge starts above £60,000 adjusted net income and equals the full benefit at £80,000.

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Written by the Swift IT Sols editorial team · SWIFT SOLSRules sourced from the official authorities named on this page and last checked How we source and check calculators

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