UK Child Benefit tax charge calculator.

Worked example

Two children for a full 52 weeks: (27.05 + 17.90) × 52 = £2,337.40 a year. With adjusted net income of £70,000 you are £10,000 over the threshold, so 10,000 ÷ 200 = 50%, a charge of £1,168.70. A gross pension contribution of £10,000 brings adjusted net income to £60,000 and the charge to nil.

Formula notes

• Adjusted net income = taxable income minus gross pension contributions and Gift Aid (this tool subtracts only the figure you enter).
• Charge % = whole steps of £200 over £60,000, at 1% each; 100% at £80,000 or more. Part-steps are ignored.
• Annual Child Benefit = (£27.05 + £17.90 × additional children) × weeks.
• The charge can never exceed the Child Benefit received. Opting out of payments avoids the charge and keeps National Insurance credits.

Sources, as of 30 September 2026: GOV.UK Child Benefit tax charge (threshold, 1% per £200, £80,000 full repayment) and GOV.UK Child Benefit rates (£27.05 and £17.90 a week). Planning aid, not tax advice; it assumes one claimant and ignores the exact payment weeks HMRC counts.

FAQ

When does the High Income Child Benefit Charge start?

When adjusted net income is over 60,000 for tax years from 2024 to 2025. Before that the threshold was 50,000.

How is the charge worked out?

1% of the Child Benefit received for every 200 of adjusted net income over 60,000. At 80,000 or more the whole amount is repaid.

Do pension contributions help?

Yes. Adjusted net income is taxable income less certain reliefs such as pension contributions and Gift Aid, so a gross pension contribution can bring it down and cut or remove the charge.

Who pays if both partners are over the threshold?

The partner with the higher adjusted net income pays. Opting out of payments avoids the charge but keeps National Insurance credits.

Related tools