Child Benefit Calculator 2026/27 (UK)
Work out your UK Child Benefit for 2026/27 — £27.05 a week for your eldest child and £17.90 for each other child — and see how much the High Income Child Benefit Charge takes back if the highest earner makes over £60,000.
Child Benefit You Keep (Annual)
How It Works
Child Benefit is a weekly payment from HMRC to parents and guardians who are responsible for a child under 16, or under 20 if the young person stays in approved full-time education or training (not higher education). For 2026/27 the rates are £27.05 a week for the eldest or only child and £17.90 a week for each additional child. So one child brings in £27.05 a week (£1,406.60 a year), two children £44.95 a week (£2,337.40 a year), and three children £62.85 a week (£3,268.20 a year). There is no cap on the number of children you can claim for, and no means test for claiming — any eligible family can claim, whatever it earns.
The catch for higher earners is the High Income Child Benefit Charge (HICBC). When the higher earner in a household has adjusted net income over £60,000, HMRC starts to claw the benefit back through the tax system. The charge is 1% of the Child Benefit received for every complete £200 of adjusted net income above £60,000, reaching 100% — the whole benefit — at £80,000. Only complete £200 steps count, so an income of £60,199 gives no charge at all, while £60,200 gives a 1% charge. The charge is assessed on the higher earner’s individual income, not the household total: a couple earning £55,000 each pays nothing, while a single earner on £70,000 loses half the benefit.
Adjusted net income is your total taxable income after deducting pension contributions and Gift Aid donations, so it is usually lower than your gross salary. That matters, because pension contributions are the most effective way to reduce the charge: every £200 you put into a pension (gross) cuts the charge by 1% of the benefit. A higher earner on £65,000 who makes £5,000 of gross pension contributions brings their adjusted net income to exactly £60,000 and wipes the charge out entirely.
The table below shows how the charge bites for a two-child family (£2,337.40 a year of benefit) as the higher earner’s income rises through the taper:
| Higher earner’s adjusted net income | Charge | Charge amount | Benefit kept |
|---|---|---|---|
| £60,000 or less | 0% | £0.00 | £2,337.40 |
| £65,000 | 25% | £584.35 | £1,753.05 |
| £70,000 | 50% | £1,168.70 | £1,168.70 |
| £75,000 | 75% | £1,753.05 | £584.35 |
| £80,000 or more | 100% | £2,337.40 | £0.00 |
Before April 2024 the taper was harsher — it started at £50,000 and reached 100% at £60,000. The current £60,000–£80,000 band, introduced in April 2024, roughly halved the number of families caught, and the government confirmed in 2024 that it would not move the charge to a household-income basis, so the individual higher-earner test still applies.
Worked Example
A family with two children, where the higher earner has adjusted net income of £70,000. Weekly benefit is £27.05 for the eldest child plus £17.90 for the second child = £44.95 a week, paid as £179.80 every four weeks and worth £2,337.40 a year. The income is £10,000 above the £60,000 threshold, which is 50 complete £200 steps, so the charge is 50% of the benefit: 50% × £2,337.40 = £1,168.70. The family keeps £1,168.70 a year — exactly half the benefit.
Compare a family with one child where the higher earner makes £55,000. Weekly benefit is £27.05, or £1,406.60 a year, and because the income is under £60,000 there is no charge at all — the family keeps the full amount. If that earner’s income rose to £62,000, the charge would be 10% (10 complete £200 steps above £60,000), or £140.66, leaving £1,265.94.
Assumptions
- 2026/27 rates (6 April 2026 – 5 April 2027): £27.05 a week for the eldest or only child, £17.90 for each additional child. Rates are usually uprated each April.
- Annual figures use 52 weekly payments. The 2026/27 tax year contains 53 Mondays, so you may receive one extra weekly payment in the year; the charge is worked out on the benefit you actually receive, so the true annual figures can be one week higher.
- Full-year claim. The calculator assumes you claim for the whole tax year. A birth, a claim starting or stopping, or a young person leaving approved education part-way through the year changes the amount.
- Charge on complete £200 steps. The charge rises by 1% for every complete £200 of adjusted net income above £60,000, capped at 100% at £80,000.
- One higher earner. The charge is based on the higher earner’s adjusted net income alone. Pension contributions and Gift Aid reduce that figure; the calculator uses the income you enter, so enter the adjusted figure.
Sources: GOV.UK — Child Benefit: what you’ll get; GOV.UK — High Income Child Benefit Charge. Last reviewed: 13 November 2026.
How to Use This Calculator
Enter the number of children you claim for, then the higher earner’s adjusted net income for the year. Adjusted net income is not the same as gross salary: it is your total taxable income minus any pension contributions (gross, including the tax relief) and Gift Aid donations. If you are employed, a good starting point is your gross pay minus your pension contributions — but if you have other taxable income such as rent, dividends or savings interest, add that in too.
The headline result is the benefit you keep after the charge, per year. The table underneath shows the weekly benefit, the four-weekly payment that actually lands in your bank account, the annual benefit before any charge, the charge percentage and amount, and the percentage of the benefit you keep. Results update as you type, so try your income just below and just above £60,000 to see the taper switch on, and try a lower income to see what a pension contribution would save you.
Tips and Practical Advice
Claim even if the charge takes it all back. Child Benefit is not just money: claiming protects the claimant’s National Insurance record, which counts towards the State Pension. If the lower-earning partner claims, their record is protected for every year they receive the benefit — even if the higher earner’s charge repays the cash. You can also choose to claim but tick the box to receive no payments, which keeps the NI credits while avoiding the charge paperwork entirely.
Use pension contributions to manage the taper. Because the charge is based on adjusted net income, gross pension contributions reduce it pound for pound: £1,000 of extra pension contributions cuts the charge by 5% of your benefit. Near the £60,000 threshold this is remarkably effective — a £5,000 contribution can wipe out a £584.35 charge on a two-child family and still leaves the money in your pension. Salary sacrifice works the same way, since it lowers the income HMRC sees.
Know how the charge is paid. If you already file a Self Assessment return, the charge goes on it. If you do not need a return for any other reason, you can ask HMRC to collect the charge through your PAYE tax code instead — but only for the current or previous tax year, and only if you arrange it by 31 January after the tax year. Miss that date and the charge must go through Self Assessment, which means registering and filing a return for that year.
Finally, claim promptly. Child Benefit can only be backdated up to three months from the date you claim, so a late claim loses money permanently. Claims are made online at GOV.UK and take around 20 minutes.
Frequently Asked Questions
How much is Child Benefit per child in 2026/27?
£27.05 a week (£1,406.60 a year) for the eldest or only child, and £17.90 a week (£930.80 a year) for each additional child. Two children therefore receive £44.95 a week, or £2,337.40 a year, before any High Income Child Benefit Charge. The benefit is usually paid every four weeks.
At what income do you lose Child Benefit?
The charge starts when the higher earner’s adjusted net income goes over £60,000, taking back 1% of the benefit for every complete £200 above that. At £70,000 you lose half, and at £80,000 or more the whole benefit is clawed back. It is based on the higher earner alone, not household income.
Should I still claim Child Benefit if I earn over £80,000?
Yes. Claiming protects the claimant’s National Insurance record, which counts towards their State Pension — even if the charge repays the full amount. You can claim and choose to receive no payments, which keeps the NI credits and avoids the charge paperwork. You can also opt back in to payments later.
What is adjusted net income for the Child Benefit charge?
Your total taxable income minus pension contributions and Gift Aid donations. Salary, self-employed profits, rental income, dividends and savings interest all count; pension contributions (gross, including tax relief) and Gift Aid come off — which is why pension contributions are the most effective way to cut the charge.
When does Child Benefit stop?
Child Benefit normally stops on 31 August after your child turns 16, unless they stay in approved full-time education or training, in which case it can continue until they turn 20. Higher education (such as a university degree) does not count as approved education for Child Benefit.
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