Child Benefit tax charge calculator

Use total taxable income before the Personal Allowance, less eligible reliefs such as gross relief-at-source pension contributions and grossed-up Gift Aid. Include taxable interest, dividends and other income. Do not deduct a pension contribution twice if your pay figure already excludes it. This tool accepts adjusted net income directly; it does not calculate it.

The charge normally falls on the partner with the higher adjusted net income, rather than combined household income. It is 1% of Child Benefit for each whole £200 above £60,000, reaching 100% at £80,000. The percentage, benefit used in the charge calculation and final charge are rounded down as required by section 681C.

The 2026/27 weekly rates are £27.05 for the eldest or only child and £17.90 for each additional child. Use the amount paid for entitlement weeks in the relevant tax year, including any part-year entitlement or backpayments. The default is one child for 52 weeks. The 2026/27 tax year contains 53 Mondays, so this default is not a full-year entitlement calculation. Enter zero if you opted out of payments for the whole year.

With £70,000 adjusted net income, a lower-income partner and £1,406.60 of Child Benefit, the charge rate is 50%. The statutory whole-pound calculation gives a £703 charge, leaving £703.60 after the charge.

Assumes the same family and partner circumstances throughout the relevant entitlement period. Changes of partner, separated households and contributions to a child living elsewhere need separate guidance. Claiming Child Benefit while opting out of payments can preserve National Insurance credits; check GOV.UK before deciding not to claim.

• Higher adjusted net income, £60,000 threshold, 1% per £200 and £80,000 full charge
• Round benefit, charge and percentage down to whole pounds or whole percent
• 2026/27 weekly Child Benefit rates
• Net pay and relief-at-source treatment, 20% provider relief and additional relief limited to higher-taxed income
• Pension salary sacrifice reduces cash pay and NI earnings; minimum-wage restriction
• Gross relief-at-source contributions reduce adjusted net income
• Standard annual allowance includes employer contributions; taper/MPAA may apply
• Section 10(6): relief-at-source extension of basic and higher-rate limits under Finance Act 2004 s192(4)

Checked 2026-10-25. Estimate only, not financial advice.