High Income Child Benefit Charge Calculator 2026

Introduction: Check what you may owe before HMRC does

The High Income Child Benefit Charge calculator is a free tool on GOV.UK that estimates how much Child Benefit you may have to repay if you or your partner earns over a certain amount. This independent guide explains how the charge works in 2026/27, who it affects, and how to use the calculator to avoid surprises.

Quick answer: If you or your partner has an adjusted net income over £60,000, you may have to pay the High Income Child Benefit Charge (HICBC). The charge is 1% of your Child Benefit for every £200 you earn over £60,000. At £80,000, the charge equals your entire Child Benefit payment. The calculator helps you estimate this amount before you file a Self Assessment tax return.

Disclaimer: This is an independent informational website. We are not affiliated with, endorsed by, or connected to the DWP, HMRC, any UK government body or local council. Information is for general guidance only and is not financial or legal advice. Always check GOV.UK for the latest official information.

[LAST CHECKED: 9 October 2026]

Who is affected by the High Income Child Benefit Charge?

The HICBC applies based on the higher earner’s adjusted net income, not household income. This means a couple earning £50,000 each (household income £100,000) would not pay the charge, while a single parent earning £65,000 would.

You may be affected if you or your partner:

Claims Child Benefit for a child you are responsible for
Has an adjusted net income over £60,000 in the 2026/27 tax year
Is the higher earner in your household

Adjusted net income includes your taxable wages, self-employed profits, pension income, rental income, and taxable benefits like a company car. It is not the same as your salary.

Nation differences: The HICBC is a UK-wide tax charge administered by HMRC. It applies in England, Scotland, Wales and Northern Ireland. Child Benefit rates and rules are the same across all four nations.

End of section. For more on who can claim Child Benefit, see our guide to Child Benefit Eligibility.

How much could you pay? (2026/27 figures)

Child Benefit rates 2026/27:

£27.05 per week for your eldest or only child (£1,406.60 a year)
£17.90 per week for each additional child (£930.80 a year)

HICBC taper for 2026/27:

£60,000 or below: No charge
£60,001 to £79,999: 1% of Child Benefit for every £200 over £60,000
£80,000 or above: Full Child Benefit clawed back

Worked example: You have two children and receive £2,337.40 in Child Benefit for the year. Your adjusted net income is £65,000 — £5,000 over the threshold. £5,000 ÷ £200 = 25. So 25% of your Child Benefit is clawed back: £584.35. You would repay this through Self Assessment.

Warning: The charge is based on the higher earner’s income only. If you and your partner both earn £59,000, you pay nothing — even though your household income is £118,000. This is a known criticism of the system.

End of section. For a full list of Child Benefit rates, see our guide to Child Benefit Rates 2026/27.

How to use the High Income Child Benefit Charge calculator

Step 1: Gather your figures

You will need your adjusted net income for the tax year and the total Child Benefit you received. Your Child Benefit award notice shows your weekly rate and annual total.

Step 2: Go to GOV.UK

Search for “Child Benefit tax calculator” on GOV.UK. The tool is free and does not require you to log in. It estimates both your Child Benefit payments and the HICBC you may owe.

Step 3: Enter your details

The calculator asks for your income, the number of children you claim for, and the dates your claim started and stopped. It uses this information to calculate your estimated charge.

Step 4: Review the result

The calculator shows your estimated Child Benefit and the HICBC amount. Use this figure to plan for your Self Assessment tax bill or to decide whether to adjust your PAYE tax code.

Step 5: Decide how to pay

You can pay the charge through Self Assessment or through your PAYE tax code. If you already file a Self Assessment return, you must report the charge there. [VERIFY: current HMRC guidance on paying HICBC through PAYE and the registration deadline for Self Assessment].

Documents you’ll need — checklist

□
Your adjusted net income figure for the tax year
□
Your Child Benefit award notice (shows weekly and annual amounts)
□
Dates your Child Benefit claim started and stopped (if applicable)
□
Your National Insurance number
□
Your partner’s income details (if you need to check who is the higher earner)

End of section. For help with Self Assessment, see our guide to Self Assessment for Beginners.

Common mistakes that lead to unexpected tax bills

Assuming you are not affected because you earn under £60,000. The charge is based on the higher earner’s income, not yours. If your partner earns over £60,000, you may owe the charge even if you claim the benefit.

Forgetting to include taxable benefits in your income. Adjusted net income includes company cars, medical insurance, and other taxable benefits. These can push you over the threshold.

Not registering for Self Assessment in time. If you are liable for the HICBC and do not already file a tax return, you must register by 5 October after the end of the tax year. Missing this deadline can trigger penalties. [VERIFY: current Self Assessment registration deadline on GOV.UK].

Opting out of Child Benefit payments without understanding the consequences. You can choose not to receive Child Benefit to avoid the charge, but you may miss out on National Insurance credits that protect your State Pension. [VERIFY: how to claim NI credits if you opt out of Child Benefit on GOV.UK].

Paying the charge late. HMRC charges interest and penalties for late payment. If you cannot pay in full, contact HMRC to set up a payment plan.

End of section. If you have received a penalty, see our guide to HMRC Penalties Explained.

What happens after you use the calculator?

Timelines: The calculator gives an instant estimate. If you are liable, you must report the charge through Self Assessment. The deadline for online returns is 31 January following the end of the tax year. [VERIFY: current Self Assessment deadlines on GOV.UK].

How payments work: If you pay through PAYE, HMRC adjusts your tax code to collect the charge across the year. If you pay through Self Assessment, you pay in one lump sum or via payments on account.

If you disagree with HMRC: You can request a review or appeal if you believe the charge is wrong. You usually have 30 days from the date of the decision to appeal. [VERIFY: current appeal time limits on GOV.UK].

Scotland and Wales: The HICBC is a reserved tax matter and applies UK-wide. Scottish Income Tax rates do not affect the HICBC calculation — it is based on adjusted net income, not the tax rate you pay.

End of section. For appeals, see our HMRC Appeals Guide.

National Insurance credits: If you claim Child Benefit, you receive credits that count towards your State Pension. Even if you opt out of payments, you can still claim credits. [VERIFY: how to claim credits on GOV.UK].
Marriage Allowance: If you are married or in a civil partnership and one partner earns under the Personal Allowance, you may be able to transfer £1,260 of allowance to reduce tax. [VERIFY: current Marriage Allowance rate].
Pension contributions: Paying into a pension reduces your adjusted net income. This can bring you below the £60,000 threshold and reduce or eliminate the HICBC.
Gift Aid donations: Donating to charity through Gift Aid also reduces your adjusted net income for HICBC purposes.

Quick summary checklist

Check your adjusted net income — not just your salary.
The higher earner pays the charge, regardless of who claims Child Benefit.
Use the GOV.UK calculator before filing your tax return.
Register for Self Assessment by 5 October if you do not already file.
Consider pension contributions to reduce your adjusted net income.

FAQs

What is the High Income Child Benefit Charge threshold for 2026/27?
The threshold is £60,000 of adjusted net income. The charge tapers to zero at £80,000. These thresholds have applied since 6 April 2024 and continue for 2026/27.

Do I pay the charge if my partner earns over £60,000 but I claim Child Benefit?
Yes. The charge is based on the higher earner’s income, not the claimant’s. If your partner earns over £60,000, they are liable for the charge even if you receive the payments.

Can I avoid the charge by opting out of Child Benefit?
You can opt out of receiving payments, but you may lose National Insurance credits. You can still claim credits by filling in a form. [VERIFY: current process on GOV.UK].

How do I pay the High Income Child Benefit Charge?
You can pay through Self Assessment or through your PAYE tax code. If you already file a tax return, you must report the charge there. A new HMRC digital service allows some people to pay through PAYE without registering for Self Assessment.

Is the High Income Child Benefit Charge different in Scotland?
No. The HICBC is a UK-wide tax charge administered by HMRC. Scottish Income Tax rates do not change how the charge is calculated. It is based on adjusted net income.

Conclusion

The High Income Child Benefit Charge calculator is a useful tool to estimate what you may owe before HMRC contacts you. If you or your partner earns over £60,000, check your adjusted net income and use the GOV.UK calculator. Consider pension contributions or Gift Aid to reduce your income, and register for Self Assessment by 5 October if you do not already file a return. Do not ignore letters from HMRC — penalties add up quickly.

For more help, see our guides to Child Benefit, Self Assessment, and Tax on Child Benefit.