Calculator · 2026/27
Child Benefit tax charge calculator 2026/27
Estimate the High Income Child Benefit Charge from your adjusted net income and the Child Benefit you actually received. Everything runs in your browser; this is an estimate, not tax advice.
Last checked against GOV.UK: 6 November 2026. Tax year 2026/27.
Estimate your Child Benefit charge
Enter your adjusted net income for the tax year and the annual Child Benefit received. Use the amount actually paid, not the weekly rate. The calculator charges 1% of the Child Benefit for each whole £200 over £60,000, up to a full charge at £80,000.
Income before tax, after pension contributions and Gift Aid. No charge up to £60,000.
Add up the payments you actually received in the tax year. Don't use the weekly rate.
Pension contributions and Gift Aid reduce adjusted net income. A full charge applies at £80,000 or more. This uses 2026/27 figures.
Estimate
High Income Child Benefit Charge for the year
£300
- Child Benefit received
- £1,200
- Net benefit kept
- £900
25% of the Child Benefit is charged back, based on 25 whole £200 steps over £60,000.
The partner with the higher adjusted net income is liable, even if the other partner receives the Child Benefit. You can pay the charge through PAYE, or through Self Assessment if you already send a return or pay later than 31 January following the tax year. If you do not want the payments, you can opt out of receiving Child Benefit and still claim National Insurance credits.
Not affiliated with HMRC. General information, not professional tax advice. Check GOV.UK or speak to a qualified adviser for your situation.
Inputs and limitations
- Adjusted net income: taxable income before the personal allowance, less reliefs including pension contributions and Gift Aid donations.
- Child Benefit received: add up the payments received in the tax year. Do not use the weekly rate.
- The partner with the higher adjusted net income is liable, even if the other partner receives the Child Benefit.
- This is a 2026/27 estimate, not a tax return. You can pay the charge through PAYE. Self Assessment is required if you already file for another reason, or if you pay later than 31 January following the tax year.
- If you do not want the payments, you can opt out of receiving Child Benefit and still claim National Insurance credits.
Worked example
Adjusted net income of £70,000 and Child Benefit received of £2,000.
- 1. £70,000 − £60,000 = £10,000 over the threshold.
- 2. £10,000 ÷ £200 = 50 whole steps.
- 3. 50 × 1% = a 50% charge.
- 4. 50% × £2,000 = £1,000 charge.
£2,000 × 50% = £1,000 Child Benefit charge
Related guide and official guidance
Check your own figures against GOV.UK before you act. The official guidance covers adjusted net income, the £60,000 threshold, the £200 steps, the £80,000 full charge and how to pay.
Not affiliated with HMRC. General information, not professional tax advice. Check GOV.UK or speak to a qualified adviser for your situation.