High Income Child Benefit Charge Calculator
If you or your partner earns over £60,000, some or all of your Child Benefit is repaid through the High Income Child Benefit Charge (HICBC). The charge claws back 1% of the annual Child Benefit for every £200 of income above £60,000, reaching 100% at £80,000.
Enter your adjusted net income and the number of children you receive Child Benefit for to see the annual repayment.
How the calculation works
We believe numbers should be transparent. Here is the formula behind this calculator.
Worked example
Worked example: £70,000 income in 2026/27
Examples at common levels
See how the numbers change at typical input levels, using the updated for tax year 2026/27 rates.
| Scenario | HICBC to repay | Child Benefit you keep | Annual Child Benefit | Income threshold | Income at 100% charge |
|---|---|---|---|---|---|
| £65,000 income, 1 child 25% clawback | £351.65 | £1,054.95 | £1,406.60 | £60,000.00 | £80,000.00 |
| £70,000 income, 2 children 50% clawback | £1,168.70 | £1,168.70 | £2,337.40 | £60,000.00 | £80,000.00 |
| £79,999 income, 1 child Just below full charge | £1,392.53 | £14.07 | £1,406.60 | £60,000.00 | £80,000.00 |
| £85,000 income, 1 child 100% clawback | £1,406.60 | £0.00 | £1,406.60 | £60,000.00 | £80,000.00 |
Important assumptions
- Uses the £60,000 threshold and £80,000 full-charge income.
- The charge applies to the higher earner in the household, even if someone else claims the benefit.
- Adjusted net income means total income after certain reliefs and before HICBC itself.
- Child Benefit rates are the 2026/27 weekly amounts — one rate for the eldest child and a lower one for additional children.
Rates & official sources
Every calculation is based on the official rates and rules published by GOV.UK and HMRC.
Frequently asked questions
What is the High Income Child Benefit Charge?
It is an income tax charge that claws back Child Benefit at 1% for every £200 of adjusted net income above £60,000, reaching 100% at £80,000. It applies to the highest earner in the household.
Do I still get paid Child Benefit if I earn over £80,000?
You can keep receiving it, but you repay the full amount through the charge. Many families choose to keep claiming so children still get their National Insurance credits.
Is it based on household income?
No. Only the highest-earning partner matters for the charge. If one of you earns £85,000 and the other nothing, you repay 100% — household total alone does not tell you the answer.
How is the charge paid?
Through Self Assessment. You will usually need to register for Self Assessment and complete a tax return each year, or ask HMRC to adjust your tax code.
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Read the guideThese calculations are estimates for guidance only and are not professional financial, tax or legal advice. UK rates and rules change, so always verify important figures with official GOV.UK / HMRC information or speak to a qualified professional. See our full disclaimer.