High Income Child Benefit Charge calculator 2026/27
Estimate the Child Benefit tax charge after pension contributions, Gift Aid and the higher earner’s adjusted net income.
How the Child Benefit charge estimate works
The calculator works out each partner’s adjusted net income separately, identifies the higher amount and applies the Child Benefit charge to the entered weeks and children. It does not assume the gross higher earner is automatically liable.
Rules checked
Read the checking method
What the result includes
- Separate pension and Gift Aid entries for each partner
- Current weekly Child Benefit rates
- The 1%-per-complete-£200 charge between £60,000 and £80,000
What to have ready
- Each partner’s total taxable income
- Relief-at-source pension and Gift Aid payments for each partner
- Actual Child Benefit claim dates and children covered
Questions about Child Benefit charge
Which partner pays the charge?
Where both are above the threshold, the partner with the higher individual adjusted net income is normally liable. Gross salary alone is not the test.
Should a claim be cancelled when the full benefit is charged?
Not automatically. Keeping entitlement while opting out of payment can protect National Insurance credits, so check the claimant’s record before changing a claim.
About this estimate
The higher-income partner is normally responsible for the charge. Claim dates, changes during the year and adjusted-net-income deductions can change the result.