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High Income Child Benefit Charge Calculator

See your Child Benefit entitlement and the HICBC tax charge for the 2026/27 tax year — including the £60,000–£80,000 taper and your net benefit after the charge.

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Your details

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Your income after pension contributions and Gift Aid, before tax.

Children you receive Child Benefit for.

Uncheck to see what you would get if you claimed.

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Child Benefit & HICBC Effective rate —

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Child Benefit (annual)£—
Weekly amount£—
HICBC charge—
Net benefit after charge£—
2026/27: £27.05/week first child · £17.90/week additional · HICBC £60k–£80k taper

Child Benefit rates and HICBC thresholds apply to the 2026/27 tax year (6 April 2026 – 5 April 2027). Sources: GOV.UK — Child Benefit rates · House of Commons Library — HICBC. Rules can change — check the latest official guidance.

How it works

Enter the higher earner's adjusted net income and the number of children. The calculator works out your annual Child Benefit entitlement and the High Income Child Benefit Charge (HICBC). The charge claws back 1% of your Child Benefit for every £200 of income above £60,000, reaching 100% at £80,000.

Example calculation

For 2 children at £70,000 income (2026/27):

  • Child Benefit: £27.05 + £17.90 = £44.95/week × 52 = £2,337.40/year
  • Income above £60,000: £10,000 → charge % = £10,000 ÷ £200 = 50%
  • HICBC charge: 50% × £2,337.40 = £1,168.70
  • Net benefit: £2,337.40 − £1,168.70 = £1,168.70

At £80,000+ the charge is 100%, so you receive no net Child Benefit (but claiming still gives NI credits for State Pension).

Methodology & formula

Child Benefit = (first child rate + (children − 1) × additional rate) × 52 weeks. For 2026/27: first child £27.05/week, additional £17.90/week.

HICBC charge % = min(100, max(0, (income − £60,000) ÷ £200)). Net benefit = Child Benefit − HICBC charge.

  • Below £60,000: no HICBC — keep full Child Benefit GOV.UK · 2026/27
  • £60,000–£80,000: taper — 1% clawed back per £200 over £60,000 Commons Library · 2026/27
  • £80,000+: 100% clawed back Commons Library · 2026/27

The HICBC threshold was raised from £50,000 to £60,000 (and the taper halved) from 6 April 2024. This remains unchanged for 2026/27. Adjusted net income is your income after pension contributions and Gift Aid donations.

Frequently asked questions

What is the High Income Child Benefit Charge (HICBC)?
The HICBC is a tax charge that claws back Child Benefit from families where the higher earner has adjusted net income over £60,000. Between £60,000 and £80,000 the charge tapers: 1% of Child Benefit for every £200 of income above £60,000. At £80,000+ the full amount is clawed back.
How much is Child Benefit in 2026/27?
For 2026/27, Child Benefit is £27.05 per week for the eldest or only child (£1,406.60 per year) and £17.90 per week for each additional child (£930.80 per year). Rates were uprated by 3.8% in line with CPI.
At what income does HICBC start?
From 6 April 2024 the HICBC threshold is £60,000 of adjusted net income (raised from £50,000). The charge tapers from £60,000 to £80,000, with full clawback at £80,000 and above. This remains unchanged for 2026/27.
Should I still claim Child Benefit even if I earn over £60,000?
Usually yes. Claiming Child Benefit generates National Insurance credits that protect your State Pension, even if the charge means you receive no net payment. You can opt out of receiving payments while still getting the credits.
How is the HICBC charge calculated?
The charge is a percentage of your total annual Child Benefit. The percentage equals min(100, (income − £60,000) ÷ £200). At £70,000 the charge is 50%; at £80,000 it is 100%.
Does HICBC apply to both parents' income?
No. The charge is based on the higher earner's adjusted net income in the household. If either partner earns over £60,000, the charge applies to that person.

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Sources

Casvia provides educational calculators and general information. It does not provide personal financial, tax or investment advice.