Guide · tax year 2026/27
The Child Benefit £60,000 rule
How the High Income Child Benefit Charge works, who pays it, and your options.
Child Benefit is paid to families with children, whatever their income. But if you or your partner earn over £60,000, you start to pay some of it back through a tax called the High Income Child Benefit Charge. This guide explains how the charge works, who pays it, and the choices you have, using 2026/27 figures.
How much Child Benefit is
Child Benefit is £27.05 a week for the eldest or only child and £17.90 a week for each other child (GOV.UK: Child Benefit rates). Over 52 weeks, that is £2,337.40 for two children.
How the charge works
If your adjusted net income is over £60,000, you pay back 1% of your Child Benefit for every £200 you earn over that level (GOV.UK: High Income Child Benefit Charge). At £80,000 or more, you pay it all back.
The law sets out the details (Income Tax (Earnings and Pensions) Act 2003, section 681C):
- the percentage is worked out on whole steps of £200, and rounded down to a whole number;
- the year's Child Benefit and the charge are each rounded down to a whole pound.
A worked example
A family gets Child Benefit for two children, about £2,337.40 a year, which is £2,337 once rounded down. The higher earner has adjusted net income of £68,000, which is £8,000 over the threshold. That gives a charge of 40% of £2,337, which is £934. The family keeps £1,403.40 of its Child Benefit.
Our figures estimate a year of Child Benefit as 52 weeks. The real charge uses the Child Benefit actually paid in the tax year, which depends on payment dates. Some years have 53 payment weeks, so the real charge may be slightly higher.
Who pays the charge
The charge is based on one person's income, not the household's. If both you and your partner have adjusted net income over the threshold, whoever has the higher income pays the charge (GOV.UK). So a family with two incomes just under the threshold pays nothing, while a family with one income above it pays.
What adjusted net income means
Adjusted net income is total taxable income before any Personal Allowances and less certain tax reliefs (GOV.UK: adjusted net income). It includes more than your salary, and it is reduced by some pension contributions and Gift Aid donations. Paying more into a pension can therefore reduce it, and so reduce the charge.
Your choices
You can choose not to get Child Benefit payments. Then you do not pay the charge, and you still get National Insurance credits, which count towards your State Pension (GOV.UK). If you stop the payments, you are still registered for Child Benefit.
If you keep the payments, you can pay the charge through your wages or pension, which shows up as a change to your tax code (GOV.UK: why your tax code might change). See what is a tax code?
Where the charge takes everything
At £80,000 or more, the whole of the Child Benefit is paid back: for two children, a charge of £2,337. Between £60,000 and £80,000, each full £200 of extra income adds 1% of the year's Child Benefit to the charge, on top of income tax and National Insurance.
The charge at different incomes
The charge depends on income and on how much Child Benefit you get. For 2026/27, estimated over 52 weeks:
| Adjusted net income | One child | Two children | Three children |
|---|---|---|---|
| £62,000 | £140 | £233 | £326 |
| £65,000 | £351 | £584 | £817 |
| £70,000 | £703 | £1,168 | £1,634 |
| £75,000 | £1,054 | £1,752 | £2,451 |
The more children you get Child Benefit for, the more each extra pound of income costs in charge, because the same percentage applies to a larger amount.
Two earners or one
Because the charge looks at the higher earner's income, not the household's, two families with the same total income can be treated very differently. If both parents earn £55,000, neither is over the threshold, so the charge is £0. If one parent earns £110,000 and the other earns nothing, the charge is £2,337: all of the Child Benefit for two children. The household income is the same in both cases.
Keeping on top of it
If your income is near £60,000, keep an eye on it during the year, especially if a pay rise or bonus is due. Pension contributions and Gift Aid can bring adjusted net income down, which may reduce or remove the charge.
Common questions
Should I still claim?
If you stop the payments you are still registered, you pay no charge, and you still get National Insurance credits. GOV.UK explains the options in full.
Where can I work out my figure?
Use our Child Benefit tax charge calculator, and see the £100,000 tax trap if your income is higher still.
General information for the 2026/27 tax year, not financial or tax advice. We are not HMRC. Found a mistake? See our corrections policy.