Medicare tax calculator (2026)
Medicare tax is 1.45% on all your wages — no cap — plus an additional 0.9% on wages over $200,000. Enter your wages to see the total.
📅 Updated for the 2026 tax year · built from primary IRS sources
Medicare tax (2026)
$870/yr
≈ $33.46 per biweekly paycheck
- Base rate (all wages)
- 1.45%
- Medicare on wages
- $870.00
- Additional 0.9% over $200,000
- $0.00
Your employer pays a matching 1.45%. Self-employed people pay both halves. Estimate only — not tax advice.
How Medicare tax works
Medicare (the "HI" portion of FICA) is withheld at 1.45% from every paycheck with no wage cap, and your employer matches it for a combined 2.9%. High earners pay an Additional Medicare Tax of 0.9% on wages above $200,000 (single) — employers start withholding it automatically once you cross that point in the year, and it is not matched by the employer.
Self-employed workers pay both halves (2.9%, plus the 0.9% surtax where applicable) through SECA.
2026 Medicare tax rates
| Who pays | Base rate | Additional (over threshold) |
|---|---|---|
| Employee | 1.45% | +0.9% |
| Employer match | 1.45% | none |
| Self-employed (SECA) | 2.9% | +0.9% |
Additional Medicare Tax thresholds by filing status
| Filing status | 0.9% applies above |
|---|---|
| Single / head of household | $200,000 |
| Married filing jointly | $250,000 |
| Married filing separately | $125,000 |
Note: employers must withhold the extra 0.9% once your wages at that employer pass $200,000, regardless of filing status — any over- or under-withholding settles on your tax return (Form 8959).
Medicare tax at common salaries
Three worked examples for a single filer in 2026 — run your own number in the calculator above:
- $50,000: $50,000 × 1.45% = $725 per year (about $28 per biweekly paycheck). No additional tax.
- $100,000: $100,000 × 1.45% = $1,450 per year (about $56 per biweekly paycheck). No additional tax.
- $250,000: $250,000 × 1.45% = $3,625, plus 0.9% on the $50,000 over the $200,000 threshold = $450 — $4,075 total per year.
Frequently asked questions
Is there a wage cap on Medicare tax?
No. Unlike Social Security tax, which stops at the annual wage base, the 1.45% Medicare tax applies to every dollar of wages — and above $200,000 the rate rises to 2.35% (1.45% + 0.9%) for a single filer.
Does my employer pay the Additional Medicare Tax too?
No. The employer match is 1.45% only. The 0.9% Additional Medicare Tax is employee-only, so on wages above the threshold you pay 2.35% while your employer still pays 1.45%.
Do pre-tax 401(k) contributions reduce Medicare tax?
No. Medicare (and Social Security) tax is computed on gross wages before traditional 401(k) deferrals. Only pre-tax health premiums and similar Section 125 cafeteria-plan deductions reduce FICA wages.
How is Medicare tax different for the self-employed?
Self-employed people pay both halves — 2.9% on net self-employment earnings, plus the 0.9% surtax above the threshold — through SECA, but can deduct the employer-equivalent half of SE tax when computing income tax.