Child Benefit Calculator 2025/26
Calculate your UK Child Benefit entitlement and the High Income Child Benefit Charge (HICBC) for 2025/26. Enter the number of children and the higher earner's income to find your net annual benefit after any taper clawback.
How Child Benefit Is Calculated for 2025/26
Child Benefit is a weekly payment from HMRC paid to parents or guardians responsible for a child under 16 (or under 20 if in approved non-advanced education or training). For 2025/26, the rates are £26.05 per week for the eldest or only child and £17.25 per week for each additional child. These rates are paid at four-weekly intervals directly into a bank account.
The calculation itself is straightforward: multiply the weekly rate by 52 weeks to get the annual entitlement per child, then add the amounts together. For example, two children give you £1,354.60 plus £897.00 equals £2,251.60 per year before any clawback. The important step for many households is then applying the High Income Child Benefit Charge when relevant.
2025/26 Rates and HICBC Thresholds
First/only child: £26.05/week = £1,354.60/year
Each additional child: £17.25/week = £897.00/year
HICBC threshold: adjusted net income above £60,000
HICBC taper: 1% of benefit per £200 over £60,000
100% clawback at: £80,000 or above
Understanding the High Income Child Benefit Charge
The HICBC applies when the higher earner in a household has adjusted net income above £60,000. The charge tapers at 1% for every £200 of income above that threshold, reaching 100% at £80,000. This means at exactly £70,000 you repay 50% of the benefit, and at £80,000 or more, the entire benefit is clawed back through your self-assessment tax return.
Crucially, the threshold applies to the higher earner individually, not to combined household income. Two earners each on £59,000 face no charge at all, whereas a single earner on £70,000 with a non-working partner faces a 50% claw back. The charge is paid by the higher earner via Self Assessment, meaning you need to register for self-assessment if you are not already in the system.
One often-overlooked planning lever is pension contributions. Salary sacrifice pension payments or additional voluntary contributions that bring adjusted net income below £60,000 eliminate the HICBC entirely. Even contributions that push income from £80,000 down to £70,000 halve the charge, saving meaningful amounts for households with several children.
When Is It Worth Claiming Child Benefit?
Even if the HICBC would claw back 100% of your benefit, making the claim is still worthwhile in many situations. The key reason is National Insurance credits. For a parent who is not working or earning below the Lower Earnings Limit, Child Benefit credits protect the State Pension record. Each year of credits counts towards the 35 qualifying years needed for a full new State Pension — currently worth £221.20 per week (2025/26). At that value, a single year of State Pension rights is worth significantly more than many years of gross Child Benefit.
If your income is over £80,000 and you do not want payments, you can opt out of receiving payments while keeping the claim live. This preserves the NI credit and your child's National Insurance number entitlement at age 16, without triggering the charge. HMRC allows you to restart payments at any point via your online Government Gateway account.
Child Benefit and Self Assessment
If you or your partner received Child Benefit and either of you had adjusted net income over £60,000 in a tax year, HMRC expects you to notify them and complete a self-assessment tax return for that year. If you are not already in self-assessment, you must register by 5 October following the end of the tax year. Missing this deadline can result in a penalty even if the underlying tax is paid. The deadline to submit the return and pay the HICBC is 31 January following the tax year end.