High Income Child Benefit Charge Calculator

If either partner’s adjusted net income is over £60,000, 1% of Child Benefit is clawed back for every £200, all of it by £80,000.

Updated 2026-10-03 · 2026/27 HMRC rates

High Income Child Benefit Charge£1,168Child Benefit £2,337.40 a year · you keep £1,169 (50%)

Charge starts	£60,000
Benefit fully clawed back at	£80,000
Pension contribution to avoid the charge	£10,000

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Key facts

The personal allowance stays at £12,570 in 2026/27 and is reduced by £1 for every £2 of adjusted net income over £100,000, so it is gone entirely at £125,140 (HMRC income tax rates and allowances).
In England, Wales and Northern Ireland, 2026/27 income tax is 20% on the first £37,700 of taxable income, 40% up to £125,140 and 45% above that (HMRC rates and thresholds for employers 2026 to 2027).
Scotland has six bands in 2026/27: 19% starter on the first £3,967 of taxable income, 20% basic to £16,956, 21% intermediate to £31,092, 42% higher to £62,430, 45% advanced to £125,140 and 48% top above that (HMRC rates and thresholds for employers 2026 to 2027).
Budget 2025 extended the freeze on income tax thresholds and the equivalent employee and self-employed National Insurance thresholds for a further three years, from April 2028 to April 2031 (HM Treasury Budget 2025).
Employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270 a year and 2% above that in 2026/27 (HMRC rates and thresholds for employers 2026 to 2027).
Employers pay 15% National Insurance on earnings above the £5,000 secondary threshold, and eligible employers can claim an Employment Allowance of £10,500 (HMRC rates and thresholds for employers 2026 to 2027).
Self-employed people pay Class 4 National Insurance at 6% on profits between £12,570 and £50,270 and 2% above that; voluntary Class 2 costs £3.65 a week if profits are below £7,105 (GOV.UK self-employed National Insurance rates).
Dividend tax rose by 2 percentage points from April 2026: the basic rate is now 10.75% and the higher rate 35.75%, while the additional rate stays at 39.35% and the dividend allowance stays at £500 (GOV.UK tax on dividends).

Adjusted net income & the 60% trap

How much the Child Benefit charge is at different incomes in 2026/27

The High Income Child Benefit Charge is 1% of your Child Benefit for every £200 of adjusted net income over £60,000. At £80,000 the charge equals the full benefit. Child Benefit itself is £27.05 a week for the eldest child and £17.90 for each additional child, so the charge in pounds depends on how many children you claim for.

Adjusted net income	1 child	2 children	3 children
£60,000	£0	£0	£0
£65,000	£351	£584	£817
£70,000	£703	£1,168	£1,634
£75,000	£1,054	£1,753	£2,451
£80,000	£1,406	£2,337	£3,268

Worked example: a pension contribution that removes the charge

Sam earns £70,000 and his partner earns less. They claim Child Benefit of £2,337 a year for two children. Sam's charge is £1,168, half of the benefit.

If Sam pays £8,000 into a relief-at-source pension, the provider adds £2,000, making a gross contribution of £10,000. His adjusted net income falls to £60,000, so the charge disappears. He also claims £2,000 of higher-rate relief. In total, £10,000 reaches his pension at a net cost of £4,832 once the £1,168 charge saved is counted.

Salary sacrifice works too, because it reduces taxable pay directly. Gift Aid donations reduce adjusted net income by the grossed-up amount.

Who pays, and how

The charge is based on individual income, not household income. If both partners have adjusted net income over £60,000, the one with the higher income pays, even if the other partner is the one who receives the Child Benefit. A partner means a spouse or civil partner, or someone you live with as if you were married.

You can pay through PAYE, where HMRC collects it through your tax code, or through Self Assessment. Self Assessment is required if you already file a return for other reasons, or if the charge is being paid after 31 January following the end of the tax year it relates to.

Adjusted net income includes everything taxable: salary, bonuses, taxable benefits, rental profit, savings interest and dividends. A £58,000 salary plus £4,000 of rental profit puts you in the charge band even though your payslip never shows more than £58,000.

Should you still claim if your income is over the limit?

Usually yes, even if you then opt out of the payments. Registering for Child Benefit gets National Insurance credits that count towards the State Pension for a parent who is not working or earns below the Lower Earnings Limit, and it means your child is issued a National Insurance number automatically.

Opting out of payments means you do not have to pay the charge. You can opt back in if your income falls, for example during parental leave or a career break.

Common mistakes with the Child Benefit charge

These are the errors that most often leave people with an unexpected bill.

Assuming it does not apply because household income is split. It is the higher individual income that counts.
Forgetting a new partner. If you move in with someone whose income is over £60,000, the charge can apply from that date even though the children are not theirs.
Only counting salary. Savings interest, dividends and rental profit all count.
Using the gross pension figure twice. Net pay and salary sacrifice contributions are already out of your taxable pay; only relief-at-source and personal contributions are deducted again, grossed up.

Frequently asked questions

What is adjusted net income?

Total taxable income minus things like gross pension contributions under relief at source and Gift Aid donations (grossed up).

Is the Child Benefit charge based on household income?

No. It is based on each partner's adjusted net income. Only the higher earner pays, and only if their income is over £60,000.

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

It is usually worth registering and opting out of payments, so the non-working parent gets NI credits and your child gets a National Insurance number.

Can salary sacrifice reduce the Child Benefit charge?

Yes. Sacrificed salary is not part of your taxable income, so it lowers adjusted net income directly.

How do I pay the charge without a tax return?

You can choose to have it collected through PAYE by HMRC adjusting your tax code, unless you already need to file Self Assessment.

Does the charge apply in the year my baby is born?

Yes, but only on the Child Benefit paid for that tax year. If payments start part-way through the year, the charge is a percentage of the smaller amount actually received.

What if my income goes over the threshold only because of a bonus?

Adjusted net income for the whole tax year is what counts, so a one-off bonus can trigger the charge. Sacrificing part of the bonus into a pension can keep income below £60,000.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.