Child Benefit Calculator UK 2025/26 — Entitlement & High Income Charge
Child Benefit is paid to those responsible for children under 16 (or under 20 in approved education/training). The 2025/26 rate is £26.05/week for the eldest child and £17.25/week for each additional child. If either parent earns over £60,000, the High Income Child Benefit Charge (HICBC) may claw back some or all of the benefit.
2025/26 rates: £26.05/week (eldest), £17.25/week (each additional child). HICBC applies at 1% per £200 of income above £60,000. Fully withdrawn at £80,000.
Child Benefit Rates 2025/26
| Child | Weekly rate | Annual (52 weeks) |
|---|---|---|
| Eldest / only child | £26.05 | £1,354.60 |
| Each additional child | £17.25 | £897.00 |
The High Income Child Benefit Charge (HICBC)
If you or your partner has an adjusted net income over £60,000, HMRC claws back Child Benefit through a tax charge. From April 2024, the threshold was raised from £50,000 to £60,000. The charge is calculated at 1% of your Child Benefit for every £200 of income above £60,000. At £80,000 or above, the charge equals 100% of the Child Benefit — meaning you effectively receive nothing.
You can choose to: (1) keep claiming and pay the charge through Self Assessment, or (2) opt out of Child Benefit entirely. Even if you opt out, it is worth registering for Child Benefit to protect your State Pension National Insurance credits, especially if you are not working.
Protecting Your State Pension
Child Benefit claimants get National Insurance credits for each week they receive benefit — protecting their State Pension record. If you opt out due to the HICBC, you can still claim Child Benefit at a nil rate to preserve these NI credits without receiving any money.