High Income Child Benefit Charge Calculator 2026
Instantly calculate your High Income Child Benefit Charge (HICBC) based on your UK income. Understand the taper rate and see exactly how much Child Benefit you keep.
Income & Benefit Details
Enter your income and Child Benefit to calculate your HICBC
Your total taxable income minus tax reliefs (like pension contributions).
Total annual Child Benefit. (2024/25 rates: Eldest £26.05/week, others £17.25/week).
Choose how many decimal places to show in the results.
Your HICBC Calculation
See your net Child Benefit and tax charge based on your income
Enter your income and Child Benefit above and click Calculate HICBC to see your tax charge.
HICBC Income Thresholds
A clear reference of how the High Income Child Benefit Charge tapers as your Adjusted Net Income increases between £60,000 and £80,000.
| Adjusted Net Income | HICBC Charge Rate | Net Child Benefit Kept |
|---|---|---|
| Up to £60,000 | 0% | 100% |
| £62,000 | 10% | 90% |
| £65,000 | 25% | 75% |
| £70,000 | 50% | 50% |
| £75,000 | 75% | 25% |
| £80,000 and above | 100% | 0% |
High Income Child Benefit FAQ
Everything you need to know about the High Income Child Benefit Charge (HICBC), thresholds, and how to calculate your liability in the UK.
The High Income Child Benefit Charge (HICBC) is a UK tax charge that recovers the Child Benefit you receive if you (or your partner) have an individual ‘Adjusted Net Income’ over a certain threshold. From April 2024, this threshold was raised to £60,000.
As of the 2024/25 tax year and continuing into 2026, the HICBC threshold is £60,000. If the highest earner in your household has an Adjusted Net Income of £60,000 or less, you keep 100% of your Child Benefit tax-free.
If your income is between £60,000 and £80,000, the HICBC tapers gradually. You are charged 1% of your weekly Child Benefit for every £200 of income over £60,000. This means the charge reaches 100% when your income hits £80,000.
Yes. The HICBC is based on the highest earner’s Adjusted Net Income in the household, not the combined household income. If you claim Child Benefit but your partner earns over £60,000, they will be liable for the charge.
Adjusted Net Income is your total taxable income (including wages, dividends, interest, and rental income) minus certain tax reliefs. This includes pension contributions (both workplace and personal), Gift Aid donations, and trading losses.
If you are liable for the HICBC, you must report it to HMRC. If you already complete a Self Assessment tax return, you include the charge there. If you don’t normally file a return, you must register for Self Assessment to pay the charge, even if you have no other tax to pay.