Child Benefit Calculator UK 2025/26 — Entitlement & High Income Charge
Child Benefit is paid to those responsible for children under 16 (or under 20 in approved education/training). The 2025/26 rate is £26.05/week for the eldest child and £17.25/week for each additional child. If either parent earns over £60,000, the High Income Child Benefit Charge (HICBC) may claw back some or all of the benefit.
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👶 Child Benefit & HICBC Calculator — 2025/26
Enter your details to see your annual Child Benefit and any High Income Charge that applies.
Adjusted net income = gross income minus pension contributions and Gift Aid donations
Eldest child (£26.05/week)—
Additional children (£17.25/week each)—
Total annual Child Benefit—
High Income Charge (HICBC)—
Net benefit after charge—
Recommendation—
2025/26 rates: £26.05/week (eldest), £17.25/week (each additional child). HICBC applies at 1% per £200 of income above £60,000. Fully withdrawn at £80,000.
Child Benefit Rates 2025/26
Child
Weekly rate
Annual (52 weeks)
Eldest / only child
£26.05
£1,354.60
Each additional child
£17.25
£897.00
The High Income Child Benefit Charge (HICBC)
If you or your partner has an adjusted net income over £60,000, HMRC claws back Child Benefit through a tax charge. From April 2024, the threshold was raised from £50,000 to £60,000. The charge is calculated at 1% of your Child Benefit for every £200 of income above £60,000. At £80,000 or above, the charge equals 100% of the Child Benefit — meaning you effectively receive nothing.
You can choose to: (1) keep claiming and pay the charge through Self Assessment, or (2) opt out of Child Benefit entirely. Even if you opt out, it is worth registering for Child Benefit to protect your State Pension National Insurance credits, especially if you are not working.
Protecting Your State Pension
Child Benefit claimants get National Insurance credits for each week they receive benefit — protecting their State Pension record. If you opt out due to the HICBC, you can still claim Child Benefit at a nil rate to preserve these NI credits without receiving any money.
Frequently Asked Questions
Does HICBC apply if only one of us earns over £60,000?+
Yes. HICBC applies to whichever partner has the higher income — even if the other partner is the one claiming Child Benefit. The charge falls on the higher earner and must be declared via Self Assessment.
What is adjusted net income?+
Adjusted net income is your total taxable income minus certain reliefs — primarily personal pension contributions (gross amount) and Gift Aid donations. If you earn £70,000 but pay £8,000 gross into a personal pension, your adjusted net income is £62,000 for HICBC purposes.
Can I reduce the HICBC by making pension contributions?+
Yes. Increasing your pension contributions reduces your adjusted net income and therefore reduces or eliminates the HICBC. This is a common and legitimate tax planning strategy for earners between £60,000 and £80,000.
Should I opt out of Child Benefit to avoid the hassle?+
If you earn over £80,000 and do not have a partner claiming, opting out is simpler as you will receive nothing net. However, you should still register for Child Benefit at a nil rate to protect your State Pension NI credits. If you earn between £60,000 and £80,000, claiming and paying the charge via Self Assessment is often still worth doing as you will keep a portion of the benefit.