Child Benefit & HICBC Calculator 2026
Last updated: 09 September 2026 · 2026/27 UK tax year
Model your Child Benefit, calculate your High Income Charge (HICBC), and see exactly how paying into a pension can legally reduce your tax bill.
Household Details
Enter the personal pension contributions made by the highest earner. This legally reduces the HICBC charge!
Final Net Benefit After Tax
£1753.05 / yr
How your charge is calculated:
Child Benefit Rates 2026/27
Child Benefit is a monthly payment made to anyone responsible for raising a child under 16 (or under 20 if they stay in approved education or training). In the 2026/27 tax year, the rate is £27.05 a week for your eldest or only child, and £17.90 a week for each additional child.
How the High Income Child Benefit Charge Is Calculated
If you or your partner earn over £60,000, you will have to pay back some or all of your Child Benefit in the form of a tax charge (the HICBC). This only applies to the highest earner in the household.
The 1% per £200 Taper Formula
The government claws back 1% of your total Child Benefit for every £200 your Adjusted Net Income goes above £60,000. This means if you earn £70,000, exactly half (50%) of your benefit is taken back as a tax charge. If you earn £80,000 or more, 100% of the benefit is taken back. You can check your basic Adjusted Net Income using our Take-Home Pay Calculator.
Can I Reduce My HICBC With Pension Contributions?
Yes! This is the most common way to legally avoid the charge. The HICBC is based on your "Adjusted Net Income". Any money you pay into a personal pension is deducted from your gross income. For example, if you earn £65,000, you will normally face a 25% HICBC charge. However, if you put £5,000 into your pension, your Adjusted Net Income drops to £60,000, completely wiping out the tax charge. You can calculate the exact impact of this using our Salary Sacrifice Calculator.
Do I Need to Register for Self Assessment?
If you are liable for the HICBC and you do not opt out of receiving the payments, you are legally required to register for Self Assessment and complete a tax return to pay the charge back to HMRC. If you have overpaid HICBC in previous years, you should check if you are owed a refund using our P800 Tax Refund Calculator.
Why You Should ALWAYS Claim Even If You Earn Over £80,000
If you earn over £80,000, 100% of the benefit is clawed back. It is tempting to simply cancel your claim to avoid the hassle of Self Assessment. Do not do this.Claiming Child Benefit automatically credits the non-working parent (or the parent earning under the lower earnings limit) with National Insurance contributions. These credits are vital for building their State Pension. You should submit the claim, but tick the box that says "opt out of receiving payments". This secures the NI credits without triggering the tax charge.
Child Benefit