What this calculator does
Takes adjusted net income and number of children. Returns annual child benefit entitlement, High Income Child Benefit Charge (HICBC) amount, and net child benefit after the charge.
The formula
Child benefit (2025/26): Eldest/only child: £26.05/week = £1,354.60/year Each additional child: £17.25/week = £897.00/year HICBC applies when adjusted net income > £60,000 Charge % = min(100, (income − £60,000) / £200) HICBC = Charge % × annual child benefit entitlement / 100 Full clawback at £80,000+ Net benefit = annual child benefit − HICBC
Assumptions
- Adjusted net income as defined by HMRC: gross income minus pension contributions, Gift Aid donations, and trading losses.
- The charge applies to the higher earner in the household.
- Does not model Scottish variations to the charge.
Data sources
| Figure | Value used | Source | Last checked |
|---|---|---|---|
| Eldest child rate | £26.05/week | HMRC — Child Benefit rates | May 2026 |
| Additional child rate | £17.25/week | HMRC — Child Benefit rates | May 2026 |
| Lower threshold | £60,000 | HMRC — High Income Child Benefit Tax Charge | May 2026 |
| Upper threshold (full clawback) | £80,000 | HMRC — High Income Child Benefit Tax Charge | May 2026 |
Limitations
- Does not model the interaction with pension contributions that reduce adjusted net income — though increasing pension contributions is the most effective way to reduce or eliminate the charge.
- Does not handle shared care arrangements where child benefit may be split between households.
Worked example
Two children, adjusted net income £72,000.
Annual child benefit: £1,354.60 + £897.00 = £2,251.60 Charge %: (£72,000 − £60,000) / £200 = 60% HICBC: 60% × £2,251.60 = £1,350.96 Net benefit: £2,251.60 − £1,350.96 = £900.64/year
Changelog
| Date | Change |
|---|---|
| May 2026 | Initial publication |