2026/27 calculator
High Income Child Benefit Charge calculator
If you or your partner has adjusted net income above £60,000, you repay 1% of your Child Benefit for every £200 over. By £80,000 the charge equals the full benefit. In 2026/27 Child Benefit is £27.05 a week for the eldest child and £17.90 for each other child, so two children are worth £2,337.40 a year.
Enter your income and number of children to see the charge, your real marginal rate, and how much pension contribution would remove it.
Take-home pay
£4,030.13a month
£48,362 a year
- Income tax
- £14,732
- National Insurance
- £3,410
- Effective rate
- 27%
- Marginal rate
- 41%
- Into your pension
- £467/mo
- Child Benefit charge
- £747
Two children: the charge at different incomes
| Scenario | Net income, all sources | Child Benefit charge | Take-home a year | Marginal rate |
|---|---|---|---|---|
| £58,000 salary | £46,539 | £0 | £44,202 | 42% |
| £65,000 salary | £50,015 | £584 | £48,262 | 42% |
| £70,000 salary | £52,331 | £1,168 | £51,162 | 42% |
| £75,000 salary | £54,646 | £1,753 | £54,062 | 42% |
| £82,000 salary | £58,122 | £2,337 | £58,122 | 42% |
| £70,000 with £834 a month salary sacrifice | £47,694 | £0 | £45,357 | 42% |
Net income includes the Child Benefit you receive, less the charge.
How the charge is worked out
The charge applies to whichever partner has the higher adjusted net income, whoever receives the benefit. It is 1% of the Child Benefit for each full £200 of income above £60,000, so at £70,000 you repay 50% and at £80,000 you repay all of it.
Adjusted net income includes salary, bonuses, benefits in kind, self-employed and rental profit, dividends and savings interest, less gross pension contributions under relief at source and Gift Aid.
Your real tax rate between £60,000 and £80,000
The charge acts like an extra tax on income in the band. For one child it adds about 7 percentage points to your marginal rate, and for two children about 11.7. A higher rate taxpayer with two children pays 40% tax, 2% NI and around 11.7% charge, so close to 54% on each extra pound. Three children push it past 58%.
How to pay it
You can pay the charge through Self Assessment, or if you are employed you can ask HMRC to collect it through your tax code using its online service. If you do neither, HMRC can charge penalties and interest. If you use Self Assessment, register by 5 October after the end of the tax year in which you first owed the charge.
Should you stop the payments?
If your income is well above £80,000 you can opt out of receiving payments to avoid the charge. Keep the claim open: it gives a non-working parent National Insurance credits towards their State Pension and makes sure your child is sent a National Insurance number at 16.
Removing the charge with a pension
Pension contributions reduce adjusted net income pound for pound. On £70,000, putting an extra £10,000 into your pension through salary sacrifice removes the whole charge, so that contribution earns 40% tax relief, 2% NI relief and your Child Benefit back. Use the pension section of the calculator to test different amounts.
Common questions
At what income does the Child Benefit charge start in 2026/27?
It starts when the higher earner's adjusted net income exceeds £60,000 and recovers 1% of the benefit for every £200 above that, so the full amount is repaid at £80,000.
How much is Child Benefit in 2026/27?
£27.05 a week for the eldest or only child and £17.90 a week for each additional child, which is £1,406.60 a year for one child and £2,337.40 for two.
Does the Child Benefit charge use household income?
It looks at each partner's individual adjusted net income and applies to whichever is higher. A couple each earning £55,000 pays no charge.
Can a pension contribution avoid the Child Benefit charge?
Yes. Pension contributions reduce adjusted net income, so contributing enough to bring it down to £60,000 removes the charge entirely.
Should I still claim Child Benefit if I earn over £80,000?
Yes, claim it and opt out of the payments if you prefer. The claim protects National Insurance credits for a parent who is not working and makes sure your child is automatically sent a National Insurance number.
How do I pay the High Income Child Benefit Charge?
Through Self Assessment, or if you are employed you can ask HMRC to collect it through your tax code using its online service.
Official sources
Every rate and threshold on this page is checked against these official pages. How we calculate
- High Income Child Benefit Charge (GOV.UK)
- Child Benefit: what you'll get (GOV.UK)
- Tax on your private pension: tax relief (GOV.UK)
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