Reviewed by Mustafa Bilgic
Founder, WebCalculator
Child Benefit rates and the HICBC taper (£60,000–£80,000, 1% per £200) are taken from HMRC for 2026/27. The charge uses adjusted net income. Estimates only, not tax advice.
If you or your partner earns over £60,000, some or all of your Child Benefit is clawed back through the High Income Child Benefit Charge. Enter your income and number of children to see the charge and what you really keep.
Adjusted net income · per tax year
The High Income Child Benefit Charge (HICBC) claws back Child Benefit when the higher-earning partner's adjusted net income goes above £60,000. The charge is 1% of your Child Benefit for every £200 of income over £60,000, so by £80,000 the whole benefit is clawed back. It's based on the highest single earner's income, not the household total — so two partners on £55,000 each pay nothing, but one on £80,000 loses it all.
| Adjusted net income | Charge as % of Child Benefit |
|---|---|
| £60,000 or below | 0% (keep it all) |
| £65,000 | 25% |
| £70,000 | 50% |
| £75,000 | 75% |
| £80,000 or above | 100% (lose it all) |
Yes — even if the charge claws it all back, it's worth registering for Child Benefit (you can opt out of payments) because it protects your National Insurance credits toward the State Pension and gives your child a National Insurance number automatically. The charge is collected through Self Assessment or your tax code. Check your wider tax position on the income tax calculator.
The High Income Child Benefit Charge starts when the higher earner's adjusted net income exceeds £60,000. It rises by 1% of your Child Benefit for every £200 above that, so the full amount is clawed back once income reaches £80,000.
It is based on the single highest earner's adjusted net income, not the household total. Two partners each earning £55,000 pay no charge, but one partner on £80,000 loses all the Child Benefit even if the other earns nothing.
Lower your adjusted net income by paying into a pension or making Gift Aid donations. Because the charge uses adjusted net income, a contribution that brings you back under £60,000 can remove the charge completely.
Yes. Even if you opt out of the payments to avoid the charge, registering protects your National Insurance credits toward the State Pension and gives your child a National Insurance number automatically at 16.