High Income Child Benefit Charge Calculator, 2026/27
The High Income Child Benefit Charge claws back Child Benefit once the higher earner's income passes £60,000, in full by £80,000. Enter the income and annual benefit received to see the charge and whether it is still worth claiming.
The high income child benefit charge calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. The charge applies where the higher earner's adjusted net income is between £60,000 and £80,000, clawing back 1% of Child Benefit for every £200 of income in that band. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under personal & self assessment tax. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
High Income Child Benefit Charge
Percentage of benefit clawed back
Child Benefit kept after the charge
Amount of income within the taper band
Band runs from £60,000 to £80,000Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
The High Income Child Benefit Charge is a tax charge on the partner in a household with the higher adjusted net income, once that income exceeds £60,000. The charge is 1% of the Child Benefit received for every £200 of income between £60,000 and £80,000, reaching 100% once income hits the upper threshold.
The calculator works out how far the entered income falls within that band, converts it to a percentage of the full clawback, and applies it to the annual Child Benefit figure entered, showing both the charge itself and how much benefit is effectively kept.
Because the taper is linear across a £20,000 band, the charge rises steadily as income rises within that range rather than jumping in one step, which means small changes in income near either end of the band have a smaller effect than changes in the middle.
Who actually pays it
The charge is paid by whichever partner has the higher adjusted net income, even if that person is not the one who actually claims or receives the Child Benefit, which can be confusing in households where finances or the benefit claim are managed by the other partner.
It is assessed and collected through self-assessment, or via a tax code adjustment for people who do not otherwise need to file a return, and not paying it can lead to penalties in the same way as any other unreported tax liability.
Is it still worth claiming Child Benefit?
Even where the charge fully cancels out the cash benefit, claiming Child Benefit and then electing not to receive the payments protects the claimant's National Insurance credits towards the State Pension and ensures the child receives a National Insurance number automatically at 16, both of which are lost if you never claim at all.
Households can also reduce or eliminate the charge by bringing the higher earner's adjusted net income below £60,000 through pension contributions or Gift Aid donations, which is often the more valuable route where cash flow allows.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
At what income does the charge start?
The charge starts once the higher earner's adjusted net income exceeds £60,000, and it increases steadily until it reaches 100% of the Child Benefit received once income hits £80,000.
Do both partners' incomes count?
No, only the higher earner's adjusted net income is used to work out the charge; it does not matter what the other partner earns, so two-earner households with similar total income can face very different charges.
Should I opt out of receiving Child Benefit instead of paying the charge?
You can choose to stop receiving the payments to avoid needing to pay the charge, but it is usually still worth submitting the claim itself to protect National Insurance credits and secure your child's National Insurance number.
Can I reduce the charge?
Yes, reducing your adjusted net income through pension contributions or Gift Aid donations can bring you back under £80,000 or £60,000 and reduce or eliminate the charge, alongside the normal tax relief those contributions attract.
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