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.
| 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.
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
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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