High Income Child Benefit Charge calculator

Earning over £60,000 and getting Child Benefit (or living with someone who does)? Enter your income to estimate your adjusted net income, the charge you'd pay back, and how much a pension or Gift Aid payment could reduce it. Uses the rules for tax years from 2024-25 onwards and current GOV.UK Child Benefit rates.

Your income for the tax year

Salary and other employment income (£), after any salary-sacrifice or workplace pension taken from pay before tax

Self-employed profit (£)

Rental profit (£)

Savings interest (£)

Dividends (£)

Other taxable income, such as a pension you draw (£)

Personal pension payments you made yourself, the amount actually paid (£), for example to a SIPP with relief at source

Gift Aid donations, the amount actually given (£)

Child Benefit in your household

Number of children Child Benefit is paid for

Weeks paid in the tax year (52 for a full year)

Your partner's adjusted net income (£), optional

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How this is worked out

Adjusted net income: all your taxable income (salary, profits, rent, savings interest, dividends) before Personal Allowance, minus the grossed-up amount of personal pension payments made with relief at source and Gift Aid donations (the amount you paid × 1.25). Workplace pensions taken from pay before tax and salary sacrifice already lower the salary figure.
Child Benefit: £27.05 a week for the eldest or only child and £17.90 a week for each additional child (current GOV.UK rates). The yearly total is rounded down to whole pounds.
The charge: 1% of the Child Benefit for every full £200 of adjusted net income over £60,000, rounded down to a whole percent, up to 100% at £80,000. The charge itself is rounded down to whole pounds.
Who pays: if both partners are over £60,000, whoever has the higher adjusted net income pays the charge.

Sources: GOV.UK High Income Child Benefit Charge, Child Benefit rates, ITEPA 2003 section 681C (rounding). For an official figure use HMRC's own Child Benefit tax calculator. General guidance only, not tax advice.

Plan your tax for the whole year

New to the charge? Read the High Income Child Benefit Charge guide for worked examples, who pays and whether to opt out. Over £100,000? The pension and adjusted net income calculator shows the Personal Allowance taper and childcare limit too. Paying nursery or club fees? The Tax-Free Childcare calculator shows your 20% top-up and the £500 cap.

Self-employed or a landlord as well? The free tax set-aside calculator and rental income tax calculator help you work out the rest of your bill. To plan the whole year, the Straight Sums UK Pension Contributions & Adjusted Net Income Planner (£7) works out your adjusted net income and shows the pension payment needed to reach a target, such as £60,000.

Get the planner (£7)

Want the background? Read the tax set-aside guide or the landlord rental income tax guide.