Tax Intelligence
Child Benefit Calculator
Calculate your Child Benefit entitlement and the High Income Child Benefit Charge. Discover pension strategies to maximize your net benefit.
Your Details
Adjusted net income is your total taxable income minus pension contributions, Gift Aid donations, and trading losses.
Understanding
How Child Benefit Works
Child Benefit is a tax-free payment available to anyone responsible for bringing up a child under 16 (or under 20 if they stay in approved education or training).
For the 2025/26 tax year, the benefit is £26.05 per week for the eldest child and £17.25 per week for each additional child.
Even if you earn too much and face the full charge, it's still worth claiming Child Benefit to protect your State Pension through National Insurance credits.
The Trap
High Income Charge Explained
If your adjusted net income exceeds £60,000, you must pay back some or all of your Child Benefit through the tax system.
- The charge is 1% of your benefit for every £200 over £60,000
- At £80,000 or above, you repay the full benefit amount
- The charge is calculated on the higher earner's income in a household
Editor's Note
Adjusted net income is your total taxable income minus pension contributions, Gift Aid donations, and trading losses. Salary sacrifice pensions reduce your adjusted net income, making them a powerful tool to avoid this charge.
Your Child Benefit
Annual Benefit
£1,355
£113/month · £26/week