Child Benefit Tax Calculator 2025/26 — High Income Charge
Calculate how much Child Benefit you keep after the High Income Child Benefit Charge (HICBC). From April 2024, the threshold increased to £60,000 (previously £50,000). The charge tapers until full clawback at £80,000.
How the High Income Child Benefit Charge works
Child Benefit is a universal payment to families with children. However, if the highest earner in the household has adjusted net income above £60,000, HMRC claws back some or all of the benefit through the HICBC.
Below £60,000
No charge. You keep 100% of your Child Benefit.
£60,000 – £80,000
1% of benefit clawed back for every £200 over £60K. Partial charge.
Above £80,000
Full clawback. The charge equals 100% of the benefit received.
The charge is based on individual income, not household income. If both parents each earn £59,000 (£118,000 combined), there is no HICBC. But if one parent earns £70,000 and the other earns nothing, the charge applies.
Child Benefit rates 2025/26
| Child | Weekly rate | Annual (52 weeks) |
|---|---|---|
| First / eldest child | £26.05 | £1,354.60 |
| Each additional child | £17.25 | £897.00 |
| 2 children total | £43.30 | £2,251.60 |
| 3 children total | £60.55 | £3,148.60 |
HICBC at a glance — how much Child Benefit do you keep?
The table below shows the annual Child Benefit, HICBC charge, and net benefit retained at various income levels for 1, 2, and 3 children.
1 child — £1,354.60/year
| Income | Annual benefit | HICBC charge | Net benefit kept |
|---|---|---|---|
| £50,000 | £1,354.60 | £0.00 | £1,354.60 |
| £55,000 | £1,354.60 | £0.00 | £1,354.60 |
| £60,000 | £1,354.60 | £0.00 | £1,354.60 |
| £65,000 | £1,354.60 | £338.65 | £1,015.95 |
| £70,000 | £1,354.60 | £677.30 | £677.30 |
| £75,000 | £1,354.60 | £1,015.95 | £338.65 |
| £80,000 | £1,354.60 | £1,354.60 | £0.00 |
| £90,000 | £1,354.60 | £1,354.60 | £0.00 |
| £100,000 | £1,354.60 | £1,354.60 | £0.00 |
2 children — £2,251.60/year
| Income | Annual benefit | HICBC charge | Net benefit kept |
|---|---|---|---|
| £50,000 | £2,251.60 | £0.00 | £2,251.60 |
| £55,000 | £2,251.60 | £0.00 | £2,251.60 |
| £60,000 | £2,251.60 | £0.00 | £2,251.60 |
| £65,000 | £2,251.60 | £562.90 | £1,688.70 |
| £70,000 | £2,251.60 | £1,125.80 | £1,125.80 |
| £75,000 | £2,251.60 | £1,688.70 | £562.90 |
| £80,000 | £2,251.60 | £2,251.60 | £0.00 |
| £90,000 | £2,251.60 | £2,251.60 | £0.00 |
| £100,000 | £2,251.60 | £2,251.60 | £0.00 |
3 children — £3,148.60/year
| Income | Annual benefit | HICBC charge | Net benefit kept |
|---|---|---|---|
| £50,000 | £3,148.60 | £0.00 | £3,148.60 |
| £55,000 | £3,148.60 | £0.00 | £3,148.60 |
| £60,000 | £3,148.60 | £0.00 | £3,148.60 |
| £65,000 | £3,148.60 | £787.15 | £2,361.45 |
| £70,000 | £3,148.60 | £1,574.30 | £1,574.30 |
| £75,000 | £3,148.60 | £2,361.45 | £787.15 |
| £80,000 | £3,148.60 | £3,148.60 | £0.00 |
| £90,000 | £3,148.60 | £3,148.60 | £0.00 |
| £100,000 | £3,148.60 | £3,148.60 | £0.00 |
Key advice
Always claim Child Benefit — even if fully clawed back
Claiming Child Benefit protects your National Insurance record. The claiming parent receives NI credits that count towards their State Pension (you need 35 qualifying years for the full State Pension). This is especially important for stay-at-home parents who are not otherwise making NI contributions.
Use salary sacrifice to avoid the charge
Pension contributions via salary sacrifice reduce your adjusted net income. If your gross salary is £70,000, sacrificing £10,000 into your pension brings your income to £60,000 — eliminating the HICBC entirely, while also saving on National Insurance.
Other ways to reduce your adjusted net income
Personal pension contributions, Gift Aid donations, and trading losses all reduce adjusted net income for HICBC purposes. You report the charge on your Self Assessment tax return.
Child Benefit FAQ
What is the High Income Child Benefit Charge?
Should I still claim Child Benefit if it's fully clawed back?
Is HICBC based on individual or household income?
How much is Child Benefit in 2025/26?
Can I avoid the High Income Child Benefit Charge?
When did the HICBC threshold change?
Do I need to file a Self Assessment tax return?
Related calculators
See your full take-home pay breakdown for 2025/26
Salary Sacrifice CalculatorReduce your income below the HICBC threshold via pension sacrifice
Pension Tax Relief CalculatorSee how pension contributions reduce your taxable income
UK Tax Bands 2025/26View all income tax thresholds and rates
Adjusted net income of the highest earner in the household