👶 UK Child Benefit Calculator

Child Benefit is a tax-free payment from the UK government to parents and guardians responsible for children under 16 (or under 20 if they stay in approved education or training). It is one of the most widely claimed benefits in the UK, with millions of families receiving payments every four weeks (or weekly for single parents and those on certain other benefits).

For the 2026/27 tax year, the weekly Child Benefit rates are GBP 26.05 for the first or eldest eligible child and GBP 17.25 for each additional child. A family with two children therefore receives GBP 43.30 per week (GBP 2,251.60 per year), and a family with three children receives GBP 60.55 per week (GBP 3,148.60 per year). There is no limit on the number of children you can claim for, except where the two-child limit policy applies to certain other benefits (not Child Benefit itself).

Since April 2013, the UK has operated the High Income Child Benefit Charge (HICBC), a tax charge designed to claw back Child Benefit from households where the highest earner has a high adjusted net income. For 2026/27, the HICBC applies if the highest earner's adjusted net income is above GBP 60,000. Between GBP 60,000 and GBP 80,000, the charge tapers: for every GBP 200 of income above GBP 60,000, the charge increases by 1% of the total Child Benefit received. At GBP 80,000 and above, the full Child Benefit amount is clawed back (100% charge).

The HICBC applies per individual, not per household. If both partners earn below GBP 60,000, no charge applies, even if their combined income is much higher. But if one partner earns above GBP 60,000 and the couple receives Child Benefit, that partner is responsible for paying the HICBC via Self Assessment. The charge is based on the total Child Benefit received by the household, regardless of which partner actually receives it.

Families have a choice: if the highest earner's income is above GBP 80,000, it may be administratively simpler to opt out of receiving Child Benefit payments entirely, avoiding the need to file a Self Assessment return for the charge. However, opting out means you lose National Insurance credits toward your State Pension if you are not working, so this decision should not be taken lightly.

This calculator works out the gross Child Benefit payable for a given number of children, applies the HICBC taper if applicable, and shows the net amount retained by the family after the charge.

The calculator takes two inputs: the number of children you are claiming Child Benefit for, and the adjusted net income of the highest earner in the household. It calculates the weekly and annual gross Child Benefit, then applies the HICBC taper if the income is above GBP 60,000.

Step 1: Gross Child Benefit. The weekly amount is GBP 26.05 for the first child plus GBP 17.25 for each additional child. Annual gross is weekly multiplied by 52.

Step 2: HICBC taper. If the highest earner's adjusted net income is between GBP 60,000 and GBP 80,000, the charge is calculated as:

HICBC % = (Income - 60,000) / 200, capped at 100%

The charge is then HICBC % multiplied by the gross annual Child Benefit. At GBP 80,000 income, the charge is 100%, meaning the entire Child Benefit is clawed back. Above GBP 80,000, the charge remains at 100%.

The table below shows the taper for a family with two children (annual gross benefit GBP 2,251.60):

1. Enter the number of children you are claiming Child Benefit for.
2. Enter the adjusted net income of the highest earner in your household.
3. Click Calculate to see your gross annual Child Benefit.
4. Review the HICBC charge and net amount retained, if applicable.
5. If your income is near GBP 60,000, consider pension contributions to reduce it below the threshold.

What are the Child Benefit rates for 2026/27?

For 2026/27 the weekly rate is GBP 26.05 for the first or eldest eligible child and GBP 17.25 for each additional child. Payments are usually made every four weeks, though single parents and those on certain benefits can opt for weekly payments.

What is the High Income Child Benefit Charge (HICBC)?

The HICBC is a tax charge that claws back Child Benefit when the highest earner in a household has adjusted net income above GBP 60,000. Between GBP 60,000 and GBP 80,000 the charge increases by 1% for every GBP 200 above GBP 60,000. At GBP 80,000 and above, 100% of the Child Benefit is clawed back.

Is the HICBC based on household income?

No. The charge is based on the adjusted net income of the highest earner in the household, not combined income. If both partners earn GBP 50,000 each, no HICBC applies, even though combined income is GBP 100,000.

What is adjusted net income?

Adjusted net income is your total taxable income (salary, bonuses, dividends, rental income, savings and investment income) minus pension contributions and certain other reliefs such as Gift Aid donations. Reducing your adjusted net income, for example by increasing pension contributions, can bring you below the HICBC threshold.

Should I claim Child Benefit if my income is above GBP 80,000?

Yes, usually. Even if the full Child Benefit is clawed back by the HICBC, claiming still triggers National Insurance credits toward your State Pension if you are not working. You can claim and opt out of receiving payments to avoid the Self Assessment filing requirement, while keeping the NI credits.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

Adjusted net income is not the same as your salary: it is your total taxable income (salary, bonuses, rental income, dividends, savings and investment income) minus certain reliefs such as pension contributions (under net pay or relief at source) and Gift Aid donations. Making additional pension contributions can reduce your adjusted net income below the GBP 60,000 threshold, meaning you keep the full Child Benefit. For a family with three children, that is worth up to GBP 3,148.60 per year, on top of the tax relief on the pension itself. This is one of the most powerful tax planning levers for families. If both partners earn similar amounts and both are below GBP 60,000, there is no HICBC to worry about, even if your combined household income is well over GBP 100,000. Always claim Child Benefit even if you expect to lose it all to the HICBC: claiming triggers National Insurance credits for the parent not working, which protect their State Pension entitlement. You can claim and then opt out of payments, or claim and pay the charge via Self Assessment. Remember also that the definition of adjusted net income includes dividend income, so owner-directors of small companies should factor in all dividend distributions when working out their position.