Child Benefit Tax Charge Calculator
Estimate the High Income Child Benefit Charge using the higher adjusted net income and the actual benefit received in the tax year.
Rule year: 2026/27 · GBP · Sources checked
Estimated High Income Child Benefit Charge
Relevant partner relationship, liable person and Child Benefit entitlement/payment total already established. Inputs are adjusted net income, not gross salary. No benefit-rate lookup, annual payment-date prediction, partial-partner-period apportionment, tax-return rounding or claim/opt-out recommendation.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
The charge uses the higher adjusted net income of the relevant partners. It starts above £60,000 and recovers 1% of Child Benefit for each complete £200 above that threshold, reaching 100% at £80,000. Adjusted net income can differ from gross salary because eligible grossed-up pension contributions and Gift Aid may reduce it. Enter actual benefit received rather than assuming exactly 52 weekly payments; payment timing and entitlement periods can differ. This calculates the charge amount before tax-return rounding, not Child Benefit eligibility.
Formula and rules
Charge percentage = min(100, floor(max(0, higher adjusted net income − £60,000) / £200)). Estimated charge = actual Child Benefit received × percentage / 100.
Assumptions and limitations
Relevant partner relationship, liable person and Child Benefit entitlement/payment total already established. Inputs are adjusted net income, not gross salary. No benefit-rate lookup, annual payment-date prediction, partial-partner-period apportionment, tax-return rounding or claim/opt-out recommendation.
Worked example
Adjusted net incomes of £70,000 and £40,000 use the higher £70,000. The £10,000 excess contains 50 complete £200 units, so £1,400 actual benefit produces a £700 charge.
- Estimated High Income Child Benefit Charge
- £700.00
- Child Benefit charged back
- 50%
- Child Benefit retained after estimated charge
- £700.00
- Higher adjusted net income used
- £70,000.00
Official sources and review
Reviewed against the sources below on 2026-10-06. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- GOV.UK: High Income Child Benefit Charge ↗
Charge starts above adjusted net income £60,000; 1% for each complete £200; full recovery at £80,000.
- HMRC: adjusted net income ↗
Taxable income less established deductions, including grossed-up relief-at-source pensions and Gift Aid.
Common questions
Is the threshold based on household income?
It uses the higher relevant individual adjusted net income, rather than adding both partners’ incomes.
Why enter actual benefit received?
Entitlement periods and payment dates can produce a different tax-year amount from a simple weekly rate times 52.
Can pension contributions change the charge?
Eligible contributions can reduce adjusted net income. Use the Adjusted Net Income calculator to prepare the correct inputs; eligibility still needs checking.