Child Benefit tax charge calculator
Find out how much Child Benefit you get and how much of it you pay back through the High Income Child Benefit Charge if you or your partner earn over £60,000.
Your Child Benefit charge
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How the High Income Child Benefit Charge works
Child Benefit is paid to families with children, whatever their income. But if you or your partner has an adjusted net income over £60,000, you pay a tax charge that claws back part of it. The charge is 1% of the Child Benefit for every £200 of income over £60,000. At £80,000 or more the charge is 100%, so you pay back all of it. See GOV.UK: High Income Child Benefit Charge.
Whose income counts
It is the income of the higher earner in the couple that sets the charge, even if the other person is the one who receives the benefit. Partners include people who are married, in a civil partnership, or living together as if they were. A single parent's own income is used.
Child Benefit rates
For 2026/27 Child Benefit is £27.05 a week for the eldest or only child and £17.90 a week for each additional child. See GOV.UK: Child Benefit rates.
Ways to reduce the charge
Your adjusted net income falls if you pay into a pension, either personally or through salary sacrifice, or give to charity through Gift Aid. Because the charge is 1% for each £200, these can save more tax than they appear to. For someone in the 60,000 to 80,000 band, the effective tax rate on extra income is higher than the headline 40%.
Still claim if you will pay it back
Even if you will repay all of it, it is usually worth claiming, because it gives the person at home National Insurance credits towards their State Pension, and it registers your child for a National Insurance number. You can claim and choose not to receive the payments. See GOV.UK: How to claim Child Benefit.
What this calculator assumes
- 2026/27 rates, over a 52-week year.
- The charge is rounded down to a whole percentage, as HMRC does.
- The income you enter is the adjusted net income of the higher earner.
- It does not include any other tax. It shows the Child Benefit charge only.
Questions people ask
How much Child Benefit do I pay back on £70,000?
The charge is 1% for every £200 over £60,000, which is 50% at £70,000. For one child that is about £703 of the £1,407 Child Benefit.
At what income do I lose all my Child Benefit?
At an adjusted net income of £80,000 or more, the charge equals 100% of the Child Benefit, so you repay all of it.
Do I have to declare the charge?
Yes. If you choose to keep receiving the payments, you must pay the charge through Self Assessment, or by asking HMRC to change your tax code. Alternatively you can opt out of the payments, but still make the claim.
What counts as adjusted net income?
It is your total taxable income, before the Personal Allowance, minus things like pension contributions paid under relief at source, and Gift Aid donations. GOV.UK has a guide to working it out.
Is what I type stored or shared?
No. The calculation runs in your browser and nothing you enter is sent to us. Our privacy page has the details.
Is this tax advice?
No. It gives an estimate for information only. For advice about your situation, speak to an accountant or check GOV.UK.