Child Benefit Calculator

This calculator provides an estimate of your Child Benefit entitlement and any potential High Income Child Benefit Charge (HICBC) based on the rates for the 2025/26 tax year.

Child Benefit Rates

For the 2025/26 tax year, the rates are:

• £26.05 per week for your first or only child.
• £17.25 per week for each additional child.

Our calculation annualises this weekly amount by multiplying it by 52.

The High Income Child Benefit Charge (HICBC)

If you or your partner have an individual income over ££60,000.00, you may have to pay a tax charge. The charge is tapered and works as follows:

• The charge is equal to 1% of the total Child Benefit received for every £200 of income you have over £60,000.
• Once your income reaches ££80,000.00, the tax charge is 100% of the Child Benefit received, meaning you have to pay back the full amount.
• The income used for this calculation is your 'adjusted net income'. This is your total taxable income before any personal allowances and less certain tax reliefs, like pension contributions.

National Insurance Credits: A Key Benefit

A crucial reason to claim Child Benefit, even if your income is over the HICBC threshold, is for National Insurance (NI) credits. If one parent stays at home to care for a child under 12, claiming Child Benefit allows them to receive Class 3 NI credits. These credits count towards their State Pension, ensuring they do not have gaps in their NI record. You can fill out the claim form but tick the box to opt out of receiving payments, which means you get the NI credits without having to pay the tax charge.