High Income Child Benefit Tax Calculator 2025-26
The High Income Child Benefit Charge (HICBC) claws back child benefit from households where the highest earner has adjusted net income above £60,000. Use the tables below to find your exact charge.
HICBC key facts — 2025-26
HICBC — 1 child (£1,354.60/year child benefit)
| Income | Child Benefit | Charge % | Charge Amount | Net Benefit | |
|---|---|---|---|---|---|
| £60,000 | £1,354.60 | 0% | — | £1354.60 | Details → |
| £62,000 | £1,354.60 | 10% | −£135 | £1219.60 | Details → |
| £64,000 | £1,354.60 | 20% | −£271 | £1083.60 | Details → |
| £65,000 | £1,354.60 | 25% | −£339 | £1015.60 | Details → |
| £68,000 | £1,354.60 | 40% | −£542 | £812.60 | Details → |
| £70,000 | £1,354.60 | 50% | −£677 | £677.60 | Details → |
| £72,000 | £1,354.60 | 60% | −£813 | £541.60 | Details → |
| £75,000 | £1,354.60 | 75% | −£1016 | £338.60 | Details → |
| £78,000 | £1,354.60 | 90% | −£1219 | £135.60 | Details → |
| £80,000 | £1,354.60 | 100% | −£1355 | £0 | Details → |
| £85,000 | £1,354.60 | 100% | −£1355 | £0 | Details → |
| £90,000 | £1,354.60 | 100% | −£1355 | £0 | Details → |
| £100,000 | £1,354.60 | 100% | −£1355 | £0 | Details → |
HICBC — 2 children (£2,251.60/year child benefit)
| Income | Child Benefit | Charge % | Charge Amount | Net Benefit | |
|---|---|---|---|---|---|
| £60,000 | £2,251.60 | 0% | — | £2251.60 | Details → |
| £62,000 | £2,251.60 | 10% | −£225 | £2026.60 | Details → |
| £64,000 | £2,251.60 | 20% | −£450 | £1801.60 | Details → |
| £65,000 | £2,251.60 | 25% | −£563 | £1688.60 | Details → |
| £68,000 | £2,251.60 | 40% | −£901 | £1350.60 | Details → |
| £70,000 | £2,251.60 | 50% | −£1126 | £1125.60 | Details → |
| £72,000 | £2,251.60 | 60% | −£1351 | £900.60 | Details → |
| £75,000 | £2,251.60 | 75% | −£1689 | £562.60 | Details → |
| £78,000 | £2,251.60 | 90% | −£2026 | £225.60 | Details → |
| £80,000 | £2,251.60 | 100% | −£2252 | £0 | Details → |
| £85,000 | £2,251.60 | 100% | −£2252 | £0 | Details → |
| £90,000 | £2,251.60 | 100% | −£2252 | £0 | Details → |
| £100,000 | £2,251.60 | 100% | −£2252 | £0 | Details → |
HICBC — 3 children (£3,148.60/year child benefit)
| Income | Child Benefit | Charge % | Charge Amount | Net Benefit | |
|---|---|---|---|---|---|
| £60,000 | £3,148.60 | 0% | — | £3148.60 | Details → |
| £62,000 | £3,148.60 | 10% | −£315 | £2833.60 | Details → |
| £64,000 | £3,148.60 | 20% | −£630 | £2518.60 | Details → |
| £65,000 | £3,148.60 | 25% | −£787 | £2361.60 | Details → |
| £68,000 | £3,148.60 | 40% | −£1259 | £1889.60 | Details → |
| £70,000 | £3,148.60 | 50% | −£1574 | £1574.60 | Details → |
| £72,000 | £3,148.60 | 60% | −£1889 | £1259.60 | Details → |
| £75,000 | £3,148.60 | 75% | −£2361 | £787.60 | Details → |
| £78,000 | £3,148.60 | 90% | −£2834 | £314.60 | Details → |
| £80,000 | £3,148.60 | 100% | −£3149 | £0 | Details → |
| £85,000 | £3,148.60 | 100% | −£3149 | £0 | Details → |
| £90,000 | £3,148.60 | 100% | −£3149 | £0 | Details → |
| £100,000 | £3,148.60 | 100% | −£3149 | £0 | Details → |
What is the High Income Child Benefit Charge?
The High Income Child Benefit Charge (HICBC) is a tax charge that claws back child benefit payments when the highest earner in a household has an adjusted net income above £60,000. It was introduced in January 2013 and the threshold was raised from £50,000 to £60,000 in April 2024.
The charge is calculated as 1% of the total child benefit received for every £200 of income above £60,000. At £80,000 income the charge equals 100% of child benefit — meaning the full amount is effectively clawed back.
Who does the HICBC affect?
The charge applies to whoever has the higher adjusted net income in the household — even if that person is not the one claiming child benefit. Adjusted net income is your gross income minus pension contributions, Gift Aid donations, and certain other reliefs.
If you or your partner earn between £60,000 and £80,000 you will pay a partial charge. Above £80,000, 100% is clawed back.
How do you pay the HICBC?
You pay the HICBC through a Self Assessment tax return. If you do not already complete Self Assessment, you must register with HMRC. Alternatively, HMRC can collect the charge by adjusting your tax code — contact HMRC to set this up.
Should you opt out of child benefit?
If your income is above £80,000 (full clawback), some families choose to opt out of receiving child benefit to avoid the admin burden of Self Assessment. However, even if you opt out of payments, it is still worth registering for child benefit — doing so protects your National Insurance record and your child's eligibility for a National Insurance number at 16.
How pension contributions help
Pension contributions reduce your adjusted net income, which in turn reduces or eliminates the HICBC. For example, if you earn £70,000 and contribute £10,000 to a pension, your adjusted net income falls to £60,000 and no charge applies. This makes pension contributions especially valuable for earners in the £60,000–£80,000 range.
Related calculators: