UK money
Child Benefit High Income Charge calculator
How much of the 2026/27 Child Benefit is paid back between £60,000 and £80,000.
Last updated: October 2026
How to use it
- Enter total taxable income before the Personal Allowance. Include taxable benefits, savings interest and dividends.
- Enter gross relief-at-source pension contributions, and Gift Aid as the cash you handed over.
- Enter the number of children and the weeks of Child Benefit. Leave the override blank to use the 2026/27 weekly rates for 52 weeks.
- Read adjusted net income, the percentage, and the charge rounded down to a pound.
The 2026/27 charge
For tax years from 2024/25, including 2026/27, you pay back 1% of the Child Benefit for every £200 of adjusted net income over £60,000. At £80,000 the charge is the whole award. ITEPA 2003 section 681C rounds a percentage that is not a whole number down, and it rounds a Child Benefit total or a charge that is not a whole number of pounds down. £60,199 is still 0%. £60,200 is 1%.
From 6 April 2026 the weekly rates are £27.05 for the eldest or only child and £17.90 for each other child. Over 52 weeks that is £1,406.60 and £930.80. The charge then uses £1,406 and £930, because the pence are rounded down before the percentage. Some tax years have 53 Child Benefit paydays. Change the weeks, or type the year’s actual award, when that applies. The 2025/26 weekly rates were £26.05 and £17.25.
What comes off adjusted net income
GOV.UK’s adjusted net income starts from taxable income before Personal Allowances. A relief-at-source pension is deducted at the gross contribution, including the basic-rate relief the provider claims. Salary sacrifice and net-pay contributions are already missing from taxable pay, so do not deduct them again. Gift Aid is deducted at the grossed-up amount: the cash donation multiplied by 100/80.
If you and a partner both have adjusted net income over £60,000, the person with the higher income pays the charge. Opting out of payments stops the charge and keeps the National Insurance credits. This page does not decide who in a couple pays, and it does not add the charge to the income tax calculator. The 60% tax trap is the personal-allowance taper from £100,000 to £125,140. It is a different threshold.
Sources
GOV.UK: High Income Child Benefit Charge, ITEPA 2003 section 681C, Child Benefit rates, and adjusted net income.
How it's calculated
From 2024/25, and still in 2026/27, the charge is 1% of the Child Benefit award for every full £200 of adjusted net income over £60,000. At £80,000 the charge is 100%. A percentage that is not a whole number is rounded down. A Child Benefit total that is not a whole number of pounds is rounded down before that percentage, and the charge itself is rounded down to a pound. That is ITEPA 2003 section 681C.
Worked examples
One child for 52 weeks is £1406.60 of Child Benefit. Adjusted net income of £60,000 is not over the threshold, so the percentage is 0% and the charge is £0.
The same award at £70,000 is 50%, because £10,000 is fifty steps of £200. The award is rounded down to £1406 before the percentage. The charge is £703.
Two children for 52 weeks come to £2337.40. At £80,000 the charge is 100% of the rounded award, which is £2337.
I check these figures after each Budget or Finance Act and when a rate changes. The calculation runs in this browser. Nothing you type is stored or uploaded. Corrections: [email protected].
Questions
Is £60,000 itself charged?
No. The charge starts once adjusted net income is over £60,000, and the first full £200 produces 1%.
Does the income tax calculator include this charge?
No. Take-home pay and income tax on this site do not add the High Income Child Benefit Charge.
Why is one child’s charge based on £1,406 rather than £1,406.60?
The legislation rounds a Child Benefit total that is not a whole number of pounds down before the percentage is applied.
Did the £50,000 threshold come back?
No. For 2024/25 onwards the charge starts above £60,000 and reaches the whole award at £80,000. The older £50,000 to £60,000 taper is not used.
Is the charge taken off my take-home figure on the other calculator?
No. Take-home pay on this site does not deduct the High Income Child Benefit Charge. Use this page for the charge.