Tax-Free Childcare Calculator 2025-26

The government adds 25p for every £1 you put in (capped at £2,000/year per child). Find your salary and childcare cost combination to see your exact saving.

How Tax-Free Childcare works in 2025-26

Government top-up rate
25% — £2 for every £8 you pay
Maximum top-up per child/year
£2,000 (£4,000 if disabled)
Income limit per parent
Under £100,000/year
Maximum childcare cost covered
£8,000/child to get full £2,000

Quick reference: annual government top-up by childcare cost

Annual childcare cost Government top-up You pay Monthly cost to you
£5,000 £1,250 £3,750 £313/month
£8,000 £2,000 £6,000 £500/month
£10,000 £2,000 £8,000 £667/month
£12,000 £2,000 £10,000 £833/month
£15,000 £2,000 £13,000 £1,083/month
£18,000 £2,000 £16,000 £1,333/month
£20,000 £2,000 £18,000 £1,500/month
£24,000 £2,000 £22,000 £1,833/month

Top-up is capped at £2,000/year — reached when annual childcare cost reaches £8,000 (£8,000 × 25% = £2,000).

£25,000 salary — tax-free childcare savings

£5,000 childcare Save £1,250 £8,000 childcare Save £2,000 £10,000 childcare Save £2,000 £12,000 childcare Save £2,000 £15,000 childcare Save £2,000 £18,000 childcare Save £2,000 £20,000 childcare Save £2,000 £24,000 childcare Save £2,000

£30,000 salary — tax-free childcare savings

£5,000 childcare Save £1,250 £8,000 childcare Save £2,000 £10,000 childcare Save £2,000 £12,000 childcare Save £2,000 £15,000 childcare Save £2,000 £18,000 childcare Save £2,000 £20,000 childcare Save £2,000 £24,000 childcare Save £2,000

£35,000 salary — tax-free childcare savings

£5,000 childcare Save £1,250 £8,000 childcare Save £2,000 £10,000 childcare Save £2,000 £12,000 childcare Save £2,000 £15,000 childcare Save £2,000 £18,000 childcare Save £2,000 £20,000 childcare Save £2,000 £24,000 childcare Save £2,000

£40,000 salary — tax-free childcare savings

£5,000 childcare Save £1,250 £8,000 childcare Save £2,000 £10,000 childcare Save £2,000 £12,000 childcare Save £2,000 £15,000 childcare Save £2,000 £18,000 childcare Save £2,000 £20,000 childcare Save £2,000 £24,000 childcare Save £2,000

£45,000 salary — tax-free childcare savings

£5,000 childcare Save £1,250 £8,000 childcare Save £2,000 £10,000 childcare Save £2,000 £12,000 childcare Save £2,000 £15,000 childcare Save £2,000 £18,000 childcare Save £2,000 £20,000 childcare Save £2,000 £24,000 childcare Save £2,000

£50,000 salary — tax-free childcare savings

£5,000 childcare Save £1,250 £8,000 childcare Save £2,000 £10,000 childcare Save £2,000 £12,000 childcare Save £2,000 £15,000 childcare Save £2,000 £18,000 childcare Save £2,000 £20,000 childcare Save £2,000 £24,000 childcare Save £2,000

£60,000 salary — tax-free childcare savings

£5,000 childcare Save £1,250 £8,000 childcare Save £2,000 £10,000 childcare Save £2,000 £12,000 childcare Save £2,000 £15,000 childcare Save £2,000 £18,000 childcare Save £2,000 £20,000 childcare Save £2,000 £24,000 childcare Save £2,000

£70,000 salary — tax-free childcare savings

£5,000 childcare Save £1,250 £8,000 childcare Save £2,000 £10,000 childcare Save £2,000 £12,000 childcare Save £2,000 £15,000 childcare Save £2,000 £18,000 childcare Save £2,000 £20,000 childcare Save £2,000 £24,000 childcare Save £2,000

£80,000 salary — tax-free childcare savings

£5,000 childcare Save £1,250 £8,000 childcare Save £2,000 £10,000 childcare Save £2,000 £12,000 childcare Save £2,000 £15,000 childcare Save £2,000 £18,000 childcare Save £2,000 £20,000 childcare Save £2,000 £24,000 childcare Save £2,000

What is Tax-Free Childcare?

Tax-Free Childcare (TFC) is a government scheme that helps working parents pay for approved childcare. For every £8 you deposit into your TFC online account, the government adds £2 — effectively a 25% top-up. The maximum government contribution is £2,000 per year per child (or £4,000 for a disabled child).

To receive the full £2,000 top-up, you need to spend at least £8,000 per year on childcare for one child. If your costs are lower, you still receive 25% of whatever you pay — so a £5,000 annual bill becomes a £1,250 government contribution.

Who qualifies for Tax-Free Childcare in 2025-26?

Both parents (or a single parent) must be working and each must earn at least £2,167 in the current quarter (equivalent to the National Living Wage for 16 hours/week). Neither parent can earn more than £100,000 per year. Your child must be under 11, or under 17 if they are disabled.

You can use TFC for nurseries, childminders, holiday clubs, and after-school clubs — as long as they are registered with Ofsted (or the equivalent in Scotland, Wales, and Northern Ireland).

Frequently asked questions

How does tax-free childcare work?

For every £8 you pay into a Tax-Free Childcare online account, the government tops up by £2. This is a 25% boost on your childcare costs, capped at £2,000 per child per year (£4,000 for disabled children). You then pay your childcare provider directly from the account.

Who is eligible for tax-free childcare?

Both parents (or a single parent) must be working and earning at least £2,167/quarter in 2025-26. Neither parent can earn over £100,000/year. Your child must be under 11 (or under 17 if disabled). Self-employed parents also qualify.

Can I use tax-free childcare with salary sacrifice?

Tax-Free Childcare and employer childcare voucher schemes (salary sacrifice) cannot be used simultaneously for the same child. If you are already enrolled in a childcare voucher scheme from before October 2018, you may wish to compare both options — vouchers can sometimes offer greater savings for higher earners already in the scheme.

Related:

Salary Sacrifice Maternity Pay After Tax Income Tax Rates State Pension Forecast