High Income Child Benefit Charge · 2026/27

Child Benefit Tax Charge Calculator

If you or your partner earn over £60,000, part of your Child Benefit is clawed back through tax. See how much, and how a pension payment can reduce it.

Your adjusted net income

Income minus pension contributions and Gift Aid. If you are a couple, use the higher earner.

Children you claim for

Tax year

Charge starts at £60,000 and equals 100% of the benefit at £80,000: 1% of the benefit for every £200 over the threshold. Weekly rates used: £27.05 eldest, £17.90 each additional child.

High Income Child Benefit Charge

£935

40% of your £2,337 Child Benefit is clawed back through tax.

Benefit received

£2,337

Charge

£935

You keep

£1,402

Per month kept

£117

Pay £8,000 into a pension to remove the charge

Pension contributions reduce adjusted net income. Bringing yours down to £60,000 would save £935 of Child Benefit plus the income tax relief on the pension payment.

Charge by income (40% at your level)

How the charge works

The charge applies when the higher earner in the household has adjusted net income above £60,000. It equals 1% of your Child Benefit for every £200 over the threshold, reaching 100% at £80,000.

Adjusted net income

This is taxable income minus pension contributions (gross) and Gift Aid donations. Reducing it with pension payments can cut or remove the charge.

Registering still matters

Even if the full benefit is clawed back, registering protects National Insurance credits for the parent at home and secures a National Insurance number for the child.