Child Tax Credit Calculator 2025/26
Calculate your legacy CTC entitlement — for claimants not yet migrated to Universal Credit
Last updated: March 2026 | Rates: HMRC 2025/26 | Author: Mustafa Bilgic
Disclaimer: This calculator estimates Child Tax Credit based on HMRC 2025/26 rates. New claims for CTC are not possible — if you do not currently receive CTC, you must claim Universal Credit. Results are estimates only. Source: gov.uk/child-tax-credit
CTC Entitlement Calculator
Universal Credit Migration
HMRC is migrating all legacy benefit claimants to Universal Credit. When you receive your migration notice, you have 3 months to claim UC. You may receive transitional protection so your payments don't fall immediately. If you have not yet received a migration notice, you remain on legacy CTC.
2025/26 Child Tax Credit Rates
| Element | Annual | Weekly |
|---|---|---|
| Family element | £545 | £10.48 |
| Child element (per child) | £3,455 | £66.44 |
| Disabled child element (per child) | £4,170 | £80.19 |
| Severely disabled child element (per child) | £1,680 (additional) | £32.31 |
Income threshold: £17,005 | Taper rate: 41p per £1 above threshold
Frequently Asked Questions
What is Child Tax Credit? +
Child Tax Credit (CTC) is a legacy benefit paid to families with children who have not yet migrated to Universal Credit. It consists of a family element (£545/year) and a child element (£3,455 per child/year) for 2025/26. It is administered by HMRC.
Who still gets Child Tax Credit? +
Families who made a claim before Universal Credit was rolled out in their area and have not yet received a migration notice still receive legacy Child Tax Credit. New claimants can no longer apply for CTC — they must claim Universal Credit instead.
What is the income threshold for Child Tax Credit? +
For 2025/26, the income threshold for the child element of CTC is £17,005. Above this, CTC is reduced by 41p for every £1 of income over the threshold. The family element is protected until income reaches £17,005 and tapers to zero above that.
How much is the child element of CTC? +
The child element is £3,455 per qualifying child per year in 2025/26 (£66.44/week). This is paid for each child under 16, or under 20 if in approved education or training. The two-child limit applies to children born after 6 April 2017.
How much is the disabled child element? +
The disabled child element is £4,170 per year per disabled child in 2025/26. An additional severely disabled child element of £1,680 per year is added for each child receiving the highest rate care component of DLA or enhanced rate daily living of PIP.
What is the family element of Child Tax Credit? +
The family element is £545 per year (£10.48/week) regardless of the number of children. It is only paid once per family, not per child. It is protected from the taper until income reaches £17,005.
How is CTC tapered? +
Child Tax Credit is reduced by 41p for every £1 of income above the £17,005 threshold. For example, if your income is £20,000, the excess is £2,995, and the taper reduction is £2,995 × 0.41 = £1,228 per year.
Will I be moved to Universal Credit? +
Yes. HMRC is sending migration notices to all remaining legacy benefit claimants. Once you receive a migration notice, you have 3 months to claim Universal Credit. If you do not claim in time, your legacy benefits will end. You may be entitled to transitional protection.
Can I claim CTC and Universal Credit at the same time? +
No. You cannot claim both Child Tax Credit and Universal Credit simultaneously. If you claim Universal Credit, your CTC claim will end. New claimants cannot make a fresh claim for CTC — only Universal Credit is open to new claimants.
What is the two-child limit? +
Since April 2017, Child Tax Credit (and Universal Credit child element) is limited to the first two children. Families with a third or subsequent child born on or after 6 April 2017 do not receive the child element for that child unless an exception applies.
Is Child Tax Credit taxable? +
No. Child Tax Credit is not taxable income. It does not count towards your taxable income and does not need to be declared on a Self Assessment tax return.
What happens to CTC if my income changes? +
CTC is based on your previous tax year income. If your income increases by more than £2,500 compared to the previous year, the excess is used in the calculation. You must report changes in circumstances to HMRC within one month to avoid overpayments.