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HMRC HICBC 2026/27£60,000 Threshold£80,000 Full Charge

High Income Child Benefit Charge Calculator

Estimate your High Income Child Benefit Charge (HICBC) for the 2026/27 tax year using current HMRC thresholds, Child Benefit rates and adjusted net income rules.

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HICBC Tax Charge Estimator

Estimate the charge using the higher adjusted net income of you or your partner.

£
Enter the higher adjusted net income if both partners have income above the threshold.
Enter 0 if no Child Benefit is received.

HICBC Tax Impact Breakdown

Gross Child Benefit
£2,337.40
2026/27 annual rate
HICBC Tax Charge (50.00%)
£1,168.70
Estimated charge
Net Child Benefit Kept
£1,168.70
After estimated HICBC

How the 2026/27 HICBC Works

The High Income Child Benefit Charge can apply when you or your partner receives Child Benefit and the higher adjusted net income is above £60,000.

From £60,000 to below £80,000, the charge is 1% of the Child Benefit for every £200 of adjusted net income above £60,000. At £80,000 or more, the charge equals 100% of the Child Benefit.

Adjusted Net IncomeHICBCIllustrative effect
£60,000 or less0%No HICBC
Over £60,000 and under £80,0001% of Child Benefit for each £200 over £60,000Partial clawback
£80,000 or more100%Full Child Benefit clawback

2026/27 Child Benefit Rates

ChildWeekly Rate52-Week Annual Equivalent
Eldest or only child£27.05£1,406.60
Each additional child£17.90£930.80

Adjusted Net Income and Pension Contributions

Adjusted net income is used for the HICBC calculation. It generally starts with taxable income and includes items such as employment income, savings interest and dividends, with certain reliefs and deductions taken into account.

Qualifying pension contributions and Gift Aid can reduce adjusted net income and may therefore reduce the HICBC. The exact treatment depends on the contribution method and the individual's tax circumstances.

Frequently Asked Questions (6)

For tax years from 2024/25 onward, the High Income Child Benefit Charge applies where the higher adjusted net income of you or your partner is over £60,000 and Child Benefit is being received. The charge increases by 1% of the Child Benefit for every £200 of adjusted net income above £60,000. At £80,000 or more, the charge equals 100% of the Child Benefit.

For the 2026/27 tax year, the weekly Child Benefit rate is £27.05 for the eldest or only child and £17.90 for each additional child. That is £1,406.60 and £930.80 respectively over 52 weeks, assuming entitlement for the full tax year.

If you or your partner receives Child Benefit and one or both of you have adjusted net income above £60,000, the person with the higher adjusted net income is responsible for the charge where both are above the threshold. The charge can apply even where the Child Benefit is paid to the other partner.

Adjusted net income includes taxable income such as employment income, taxable profits, savings interest and dividends. Certain reliefs and deductions can reduce adjusted net income, including qualifying pension contributions and Gift Aid. The HICBC is based on adjusted net income, not simply your basic salary.

Qualifying pension contributions can reduce adjusted net income and therefore can reduce or eliminate the High Income Child Benefit Charge. The amount of relief depends on the type of pension contribution and the individual tax circumstances, so the calculator should be treated as an estimate rather than a substitute for HMRC’s calculation.

You can claim Child Benefit and opt out of receiving the payments. Even when you do not receive the cash, the Child Benefit claim can preserve National Insurance credits for the person responsible for the child and can help ensure the child receives a National Insurance number automatically. GOV.UK allows you to opt out and restart payments later.

Official HMRC HICBC Sources

HICBC Quick Reference

Threshold£60,000
Full charge£80,000+
2026/27 eldest rate£27.05/week
2026/27 additional rate£17.90/week
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Important

This calculator estimates HICBC from the information entered. It is not an HMRC assessment and should not be used as the sole basis for a tax return.

Tax-Free Childcare

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