High Income Child Benefit Charge calculator: £60,000 to £80,000
The charge takes back 1% of Child Benefit for every £200 of adjusted net income over £60,000, so all of it has gone at £80,000. On £70,000 with 2 children, Child Benefit is £2,337 a year and the charge is £1,169, which pushes the marginal rate in the band to 53.7%.
Your household
Results update as you type. One earner; England, Wales or Northern Ireland rules, 2026-27.
Your result
High Income Child Benefit Charge
£1,169a year
1% for every £200 over £60,000: £10,000 over, so 50% of your £2,337 Child Benefit.
- Child Benefit
- £2,337a year
For 2 children, at the 2026-27 weekly rates.
- Marginal rate
- 53.7%of the next £1,000
Of the next £1,000 of gross salary, £463 remains after income tax, employee NI and any Child Benefit charge. This includes any tax-band crossing; childcare is shown separately.
- Pension that clears it
- £10,000a year
£833 a month brings adjusted net income to £60,000.
What you keep if you sacrifice £10,000
- Take-home change
- −£5,800
- Tax and NI saved
- +£4,200
- Child Benefit charge saved
- +£1,169
- Pension gained
- +£10,000
- Better off overall
- +£5,369
Show the working
| Line | Now |
|---|---|
Gross pay Salary plus bonus for the tax year. | £70,000 |
Adjusted net income (ANI) The figure HMRC uses for the £100k tests: taxable income after pension contributions and Gift Aid. GOV.UK | £70,000 |
Personal allowance Full allowance: ANI is not over £100,000. GOV.UK | £12,570 |
Income tax 20% / 40% / 45% on income above your personal allowance. GOV.UK | −£15,432 |
National Insurance 8% between £12,570 and £50,270, then 2%. GOV.UK | −£3,411 |
Take-home pay What lands in the bank from pay. | £51,157 |
Child Benefit Paid for each child you claim for. GOV.UK | £2,337 |
Child Benefit charge (HICBC) 1% of Child Benefit for every £200 of ANI over £60,000. GOV.UK | −£1,169 |
Tax year 2026-27. How we calculate. Guidance, not financial advice.
£70,000 salary, no pension, 2 children. Adjusted net income £70,000.
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Worked example: £70,000, 2 children
Computed from the 2026-27 rules when this page was built. Change the household above for your own.
- 1Salary £70,000, two children: Child Benefit of £2,337 a year, adjusted net income £70,000.
- 2The charge is 1% for every £200 over £60,000: £1,169 a year, paid through self-assessment or PAYE.
- 3Each extra £1,000 in the band costs 42% in tax and NI plus the extra charge, so the marginal rate is 53.7%. A pension contribution that brings adjusted net income to £60,000 removes the charge entirely.
How it works
- Child Benefit is paid weekly per child; the first child gets a higher rate than the others. gov.uk/child-benefit/what-youll-get
- The charge is 1% of the Child Benefit for every £200 of adjusted net income over £60,000, reaching 100% at £80,000. gov.uk/child-benefit-tax-charge
- It's charged on the higher earner in the household, whoever claims the benefit. gov.uk/child-benefit-tax-charge
- Pension contributions and Gift Aid reduce adjusted net income and so reduce the charge. gov.uk/guidance/adjusted-net-income
Questions people ask
Should I stop claiming Child Benefit?
Who pays the charge in a couple?
How does it change my marginal rate?
Are the Child Benefit rates right for 2026-27?
Where next
Worked out already
Your own number takes two minutes.
Change the household above to match your payslip. The working updates as you type, the page keeps your numbers in this browser tab.