Child Benefit Tax Charge HICBC 2027 Calculator UK
Calculate the High Income Child Benefit Charge (HICBC) for 2026/27. Threshold raised to £80,000 — see how much Child Benefit you keep.
| First child weekly | £26.05 |
| Each additional weekly | £17.25 |
| HICBC threshold (2026/27) | £80,000 |
| Taper rate | 1% per £200 over £80,000 |
| Full claw-back at | £100,000 |
What Is HICBC?
The High Income Child Benefit Charge (HICBC) is a tax charge that recovers some or all Child Benefit when the higher-earning partner's adjusted net income exceeds £80,000 for 2026/27 (raised from £60,000 in April 2024). The full benefit is clawed back at £100,000. The charge is paid through Self Assessment and is based on the higher earner's income only — even if the partner receiving Child Benefit earns less.
How the 2026/27 Threshold Works
Child Benefit pays £26.05/week for the eldest child and £17.25/week for each additional child in 2026/27. HICBC reduces the benefit by 1% for every £200 of income above £80,000 — so at £90,000 you lose 50%, at £100,000 you lose 100%. The government has signalled that, longer-term, the charge may move to a household-income basis rather than individual.
How to Reduce HICBC
Pension contributions and gift aid donations both reduce adjusted net income pound-for-pound. A £5,000 pension contribution at £85,000 income drops you below £80,000 and eliminates the charge entirely. Salary sacrifice is particularly powerful here. You can also opt-out of Child Benefit payments while keeping the claim active to protect National Insurance credits for state pension.
Source and Disclaimer
Rates sourced from gov.uk/child-benefit-tax-charge as of May 2026. This is an educational calculator and is not tax advice. Consult a chartered accountant before filing Self Assessment. Last updated: May 2026.
Source: gov.uk/child-benefit-tax-charge