Use this Medicare Tax Calculator to estimate how much Medicare tax may be withheld from your wages. Enter your annual wages, tax year, and filing status to see your regular Medicare tax and any potential Additional Medicare Tax.
For most employees, the standard Medicare tax rate is 1.45% of Medicare-taxable wages. Unlike Social Security tax, Medicare tax does not have an annual wage limit, so all covered wages are generally subject to the regular Medicare tax.
Higher earners may also be subject to the 0.9% Additional Medicare Tax once their wages exceed the applicable threshold. This calculator shows the regular Medicare tax separately from the Additional Medicare Tax so you can see how the estimate is calculated.
Medicare Tax Breakdown
Additional Medicare Tax
Employer Medicare Tax
How the Medicare Tax Calculator Works
The calculator starts with your Medicare-taxable wages and applies the standard employee Medicare tax rate. It does not stop at a Social Security wage limit because Medicare tax has no annual wage base.
The basic calculation is:
Regular Medicare Tax = Medicare-Taxable Wages × 1.45%
If your wages are above the Additional Medicare Tax threshold for your filing status, the calculator also estimates the additional 0.9% tax on the amount above that threshold.
Additional Medicare Tax = Wages Above Threshold × 0.9%
Your estimated employee Medicare tax is the combination of these two amounts.
Medicare Tax Rates
For 2026, the regular Medicare tax rate is 1.45% for the employee and 1.45% for the employer, for a combined regular rate of 2.9%. There is no wage base limit for Medicare tax.
The Additional Medicare Tax rate is 0.9% and applies only to the employee. There is no employer match for this additional tax.
Additional Medicare Tax Thresholds
The threshold depends on your federal tax filing status:
| Filing Status | Additional Medicare Tax Threshold |
|---|---|
| Single | $200,000 |
| Married Filing Jointly | $250,000 |
| Married Filing Separately | $125,000 |
| Head of Household | $200,000 |
| Qualifying Surviving Spouse | $200,000 |
These thresholds are not indexed for inflation.
Medicare Tax Example
Suppose you are a single employee with $75,000 in Medicare-taxable wages.
Your regular Medicare tax would be:
$75,000 × 1.45% = $1,087.50
Because $75,000 is below the $200,000 threshold for a single taxpayer, there would be no Additional Medicare Tax in this example.
Now suppose your Medicare-taxable wages are $250,000.
Your regular Medicare tax would be:
$250,000 × 1.45% = $3,625
The amount above the $200,000 threshold is $50,000.
Additional Medicare Tax:
$50,000 × 0.9% = $450
Total estimated employee Medicare tax:
$3,625 + $450 = $4,075
The employer’s regular Medicare tax would be $3,625. The employer does not pay a matching 0.9% Additional Medicare Tax.
Medicare Tax vs. Social Security Tax
Medicare and Social Security taxes are both part of FICA, but they work differently.
Social Security tax has an annual wage base, while Medicare tax does not. For 2026, the Social Security wage base is $184,500, whereas all covered wages are generally subject to Medicare tax.
This is why someone earning more than the Social Security wage base can continue paying Medicare tax on additional wages.
Who Pays Medicare Tax?
For regular Medicare tax, employees and employers generally each pay 1.45% of covered wages. Together, that makes a regular Medicare tax rate of 2.9%.
The Additional Medicare Tax is different. It is an employee-only tax, meaning there is no employer matching portion for the additional 0.9%.
Is Medicare Tax the Same as Federal Income Tax?
No. Medicare tax is a payroll tax under FICA and is separate from federal income tax withholding.
Your paycheck can therefore have Medicare tax, Social Security tax, federal income tax, and potentially other deductions withheld at the same time.
Why Your Paycheck May Show a Different Amount
The calculator provides an estimate based on the information you enter. Actual payroll withholding can differ because employers calculate withholding based on individual pay periods and payroll records.
For Additional Medicare Tax, employers generally begin withholding the 0.9% tax once wages paid to an employee exceed $200,000 during the calendar year, regardless of the employee’s filing status. Your final tax liability can be different and is determined when your tax return is prepared.
Frequently Asked Questions
1. What is the Medicare tax rate in 2026?
The regular Medicare tax rate is 1.45% for employees and 1.45% for employers. The combined regular rate is 2.9%.
2. Is there a Medicare wage limit?
No. Unlike Social Security tax, Medicare tax does not have an annual wage base limit. Covered wages remain subject to the regular Medicare tax regardless of how high your wages are.
3. What is the Additional Medicare Tax?
The Additional Medicare Tax is an extra 0.9% tax that can apply to Medicare wages above a specific threshold. The threshold depends on your filing status.
4. Does my employer pay the Additional Medicare Tax?
No. The 0.9% Additional Medicare Tax applies only to the employee. Employers do not match this additional tax.
5. When does my employer start withholding Additional Medicare Tax?
An employer generally must begin withholding the 0.9% Additional Medicare Tax when wages paid to an employee exceed $200,000 during the calendar year. This employer withholding threshold applies regardless of the employee’s filing status.
Disclaimer: This calculator provides an estimate for informational purposes only. Actual Medicare tax and payroll withholding can vary based on your wages, employment situation, tax filing status, and other factors. For tax advice or your specific tax situation, consider consulting a qualified tax professional or reviewing the latest IRS guidance.
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