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High income child benefit charge (HICBC) calculator
Estimate the charge and how much Child Benefit you keep.
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HICBC
Calculator illustration from paraplanai.co.uk/calculators/high-income-child-benefit-charge · Calculator last reviewed 15 Sept 2026. ParaplanAI keeps no record of this illustration.
For planning and illustration purposes only. Verify all inputs against source documents. This tool does not constitute financial or tax advice.
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Your household High Income Child Benefit Charge from the claimant's and their partner's individual adjusted net incomes — plus the Child Benefit you keep, and where it disappears.
Free to use, with no sign-up. Your figures stay in this browser unless you choose to share them or send them to your workspace. Calculation methods and checks.
— Understanding the result
From 2024/25 onward, the High Income Child Benefit Charge starts when the claimant or their partner has adjusted net income over £60,000. It reaches 100% at £80,000, increasing by 1% for every £200 over the lower limit. Through 2023/24 the corresponding limits were £50,000 and £60,000, with 1% charged for every £100. The higher-ANI person is liable; if both ANI figures are equal, the Child Benefit claimant is liable. Eligible taxpayers can pay through PAYE or Self Assessment.
— How it's calculated
How the charge is worked out
Compare the claimant’s and their partner’s individual adjusted net incomes and use the higher one — do not combine them. From 2024/25 onward the charge rises by 1% for every full £200 above £60,000 and reaches 100% at £80,000. Through 2023/24 it rose by 1% for every £100 above £50,000 and reached 100% at £60,000. The award is rounded down to whole pounds before the percentage is applied. The quick tool can use either a full-year estimate or the actual award for a part-year claim, opt-out or entitlement change. Its relationship basis must apply throughout every benefit week; use HMRC’s calculator with actual dates if that relationship changed.
ITEPA 2003 s.681B–681H · HMRC PAYE130030 · gov.uk/child-benefit-tax-charge
How a pension contribution reduces it
The charge is assessed on adjusted net income, which a gross pension contribution reduces £1 for £1. For 2024/25 onward, bringing the liable person’s ANI below £80,000 reduces the charge and below £60,000 removes it; through 2023/24 the equivalent limits were £60,000 and £50,000. A contribution by the lower-ANI person cannot reduce a charge driven by their partner. The Tax Trap calculator prices the chosen target.
ITA 2007 s.58 (adjusted net income) · FA 2004 s.188–192 (pension relief)
— How to work out the High Income Child Benefit Charge
Step 1
Confirm the relationship and claimant
Identify the Child Benefit claimant and whether they had no partner or the same spouse, civil partner or cohabiting partner throughout every benefit week. Use HMRC’s date-based calculator if the relationship changed.
Step 2
Find the liable adjusted net income
Use the higher individual ANI, not combined household income. If both figures are equal, use the claimant. Subtract the selected year’s lower limit (£60,000 from 2024/25; £50,000 through 2023/24).
Step 3
Convert to a percentage
Divide the excess by the selected year’s step (£200 from 2024/25; £100 through 2023/24) and round down. Cap the result at 100%.
Step 4
Apply it to the Child Benefit
Multiply the year’s Child Benefit by that percentage to get the charge.
— Worked example
- Annual Child Benefit (2 children)
- £2,382.35
- Income over the £60,000 lower limit
- £7,600
- Charge percentage (£7,600 ÷ £200)
- 38%
- High Income Child Benefit Charge
- £905.00
- Child Benefit you keep
- £1,477.35
Computed live by the same engine the tool above runs. The charge is 1% of your Child Benefit for every £200 of adjusted net income over £60,000, reaching 100% at £80,000.
— Frequently asked questions
At what income does the High Income Child Benefit Charge start?
From 2024/25 onward it starts above £60,000 and reaches 100% at £80,000, increasing by 1% for every £200. Through 2023/24 it started above £50,000 and reached 100% at £60,000, increasing by 1% for every £100.
How much is the charge between the limits?
For 2024/25 onward, every £200 of ANI over £60,000 claws back 1% of the year’s Child Benefit, so £70,000 gives 50%. Through 2023/24, every £100 over £50,000 gave 1%.
Can a pension contribution remove the charge?
A gross pension contribution reduces that person’s adjusted net income £1 for £1. For 2024/25 onward, bringing the liable person below £80,000 reduces the charge and below £60,000 removes it; through 2023/24 the corresponding limits were £60,000 and £50,000. It cannot reduce a charge still driven by their partner’s ANI.
Whose income counts for the charge?
Compare the Child Benefit claimant’s ANI with their spouse, civil partner or cohabiting partner’s ANI for each benefit week. The person with the higher individual ANI is liable; if the figures are equal, the claimant is liable. Do not add the incomes together. Use HMRC’s calculator with the actual dates if the relationship changed.