Child Benefit Calculator
See your Child Benefit entitlement and the High Income Child Benefit Charge if the higher earner in the household earns over £60,000. Understand the hidden marginal tax rate in the £60,000–£80,000 zone — and whether making pension contributions to reduce income would be worth it.
Adjusted net income of whichever partner earns more. HICBC starts at £60,000.
2026/27 rates: £26.85/week (first child), £17.75/week (additional). HICBC threshold: £60,000–£80,000.
Hidden marginal tax rate
In the £60,000–£80,000 zone, each additional £200 of income claws back 1% of the benefit. Combined with 40% income tax and 2% NI, the effective marginal rate in this band can exceed 53.6%. Consider pension contributions to bring adjusted net income below £60,000.
Frequently asked questions
What is the High Income Child Benefit Charge?
The HICBC claws back Child Benefit when either parent's adjusted net income exceeds £60,000 (from April 2024). The charge is 1% of the benefit for every £200 of income above £60,000, reaching 100% at £80,000. At £65,000 income with 2 children, the annual benefit is £2,319.20, the HICBC is £579.80, leaving a net £1,739.40/year.
Should I stop claiming Child Benefit to avoid the HICBC?
Almost never. Even when the charge equals the full benefit, you should still claim (and opt for no payments if you wish to avoid the Self Assessment paperwork). Claiming Child Benefit earns the higher earner or their partner National Insurance credits, which count towards the State Pension. Stopping the claim — rather than opting for no payment — would permanently lose those credits unless reinstated.
What is the threshold for the HICBC in 2026/27?
The HICBC starts at £60,000 and the full charge applies at £80,000 — these thresholds were reformed in April 2024. Before April 2024, the charge started at £50,000 and reached 100% at £60,000. The reformed thresholds partially address the long-standing criticism that the charge created an extreme marginal tax rate in a narrow income band.
Can pension contributions reduce the HICBC?
Yes. The HICBC is based on 'adjusted net income', which is income after pension contributions (personal pensions and salary sacrifice). If your income is between £60,000 and £80,000, making additional pension contributions to bring adjusted net income below £60,000 will eliminate the charge entirely — while also receiving pension tax relief.