Child Benefit Tax Charge Calculator (High Income Charge)
If you or your partner earn over £60,000 you may have to pay back some of your Child Benefit through tax.
| Child Benefit for 2 children a year | £2,337.40 |
|---|---|
| Charge (1% for every £200 over £60,000) | 50% = £1,168.70 |
| Child Benefit you keep after the charge | £1,168.70 |
Between £60,000 and £80,000 every extra £200 of income costs you about £23.37 in lost Child Benefit, on top of normal tax. That is an extra 11.7% on each extra £1 you earn.
Based on the higher earner’s adjusted net income. You can still claim Child Benefit and opt out of the payments so that you do not build up a charge, which also protects the National Insurance credits of a parent who is not working.
How the Child Benefit charge works
Child Benefit is paid to families no matter how much they earn. But if you or your partner has an adjusted net income over £60,000, a tax charge claws some of it back. The higher earner pays the charge.
- The charge is 1% of your Child Benefit for every £200 of income over £60,000.
- At £80,000 or more you repay all of your Child Benefit.
Current Child Benefit rates
| Child | Weekly | Yearly |
|---|---|---|
| Eldest or only child | £27.05 | £1,406.60 |
| Each additional child | £17.90 | £930.80 |
Example: with two children and an income of £70,000, Child Benefit is £2,337.40, the charge is 50% = £1,168.70, and you keep £1,168.70.
Ways to reduce the charge
- Pension contributions and Gift Aid donations reduce adjusted net income, and so the charge.
- Opt out of payments but still make the claim. This avoids the charge and keeps the National Insurance credits that protect a non-working parent’s State Pension record.
Paying the charge
You report it through a Self Assessment tax return, or HMRC can collect it through your tax code if you tell them.
Sources: GOV.UK: Child Benefit tax charge, GOV.UK: Child Benefit rates. Figures last checked on 8 October 2026.
Frequently asked questions
At what income do you lose Child Benefit?
The charge starts above £60,000 and reaches 100% at £80,000.
Who pays the Child Benefit charge?
The partner with the higher income pays it, whoever receives the Child Benefit.
Should I stop claiming Child Benefit if I earn over £80,000?
You can opt out of the payments but you should still register the claim, which protects the National Insurance credits of a parent who is not working and ensures children get their National Insurance number.
How is adjusted net income worked out?
It is your total taxable income before the Personal Allowance, minus gross pension contributions and Gift Aid donations.
More from UK Answers
Figures are for the 2026/27 tax year from official sources and are estimates for guidance only, not financial or legal advice. Printed from ukanswers.co.uk.