HMRC HICBC 2026£60,000 Threshold£26.05/wk Eldest Rate
Child Benefit High Income Charge Calculator
Calculate your Child Benefit High Income Tax Charge (HICBC) — the 1% clawback for every £200 of income above £60,000 threshold.
HICBC Net Benefit Estimator
Compute net Child Benefit retained after HICBC tax clawback
£
HICBC triggers above £60,000HICBC Calculation Result:
Annual Child Benefit
£2251.6
Gross AmountHICBC Charge (25%)
£562.9
Self Assessment TaxNet Benefit Retained
£1688.7
After HICBCChild Benefit Rates & HICBC Scale (2025/2026)
| Adjusted Net Income | HICBC Charge % | Net Benefit (2 Children) |
|---|---|---|
| Under £60,000 | 0% — No Charge | £2,251.60 / year |
| £65,000 | 25% | £1,688.70 / year |
| £70,000 | 50% | £1,125.80 / year |
| £75,000 | 75% | £562.90 / year |
| £80,000+ | 100% — Full Clawback | £0 (repay all) |
Frequently Asked Questions (FAQs)
HICBC is a tax charge that claws back Child Benefit for households where the highest earner has an adjusted net income over £60,000. It recovers 1% of benefit for every £200 of income above £60,000.
Child Benefit in 2025/2026 is £26.05/week (£1,354.60/year) for the eldest child and £17.25/week (£897.00/year) for each additional child.
When adjusted net income reaches £80,000 or above, the HICBC becomes 100%, meaning the full Child Benefit amount must be repaid via Self Assessment.
Yes. Pension contributions, salary sacrifice schemes, Gift Aid donations, and trade losses can all reduce your Adjusted Net Income below the £60,000 threshold.
Yes — always claim Child Benefit even if you will repay it fully. Claiming protects your child's National Insurance record and ensures they receive their NI number at 16 automatically.