Medicare IRMAA calculator for 2026

What is the Medicare Part B premium in 2026?

The standard monthly premium is $202.90 and the annual deductible is $283, according to the Centers for Medicare & Medicaid Services (CMS) fact sheet of November 14, 2025. Most people pay the standard amount; about 8% pay more because of their income.

What is IRMAA?

IRMAA stands for income-related monthly adjustment amount, an extra monthly charge added to the Part B premium, and separately to Part D drug coverage, when your modified adjusted gross income is above a threshold. It is set by law and collected by Social Security or Medicare.

Which year of income counts for 2026?

2024. The premium for a year is based on the tax return from two years earlier, which is why a one-time gain, a Roth conversion or the sale of a business can raise your Medicare premium two years later. If your income has since dropped because of a life-changing event such as retirement, you can ask Social Security to use a more recent year.

What counts as modified adjusted gross income?

For IRMAA it is your adjusted gross income plus tax-exempt interest, which is the figure Social Security gets from the IRS.

Is it a cliff or a gradual increase?

A cliff. The charge jumps in whole steps: at $109,000 a single filer pays $202.90, but one dollar over that it is $284.10, a difference of $81.20 a month, or $1,148.40 a year with Part D. The calculator shows how far you are from the next step.

Which tax status do I use if I am married?

Use the joint column if you file jointly. If you are married, lived with your spouse during the year and file separately, the harshest column applies: nearly the top premium above $109,000. Married people who lived apart all year, and everyone who is single, widowed or head of household, use the single column.

Does IRMAA apply to Medicare Advantage?

Yes, the Part B IRMAA is added to the Part B premium you pay whatever plan you choose, and the Part D adjustment applies to any plan with drug coverage. The adjustment is deducted from your Social Security check or billed to you, and it does not go to the insurance company.

What the number means

Medicare charges everyone the same standard Part B premium of $202.90 in 2026, but people above an income threshold pay more. The extra is not a percentage of income: it is a fixed dollar amount for each of five brackets, with a different set of income limits for singles, couples filing jointly and couples who file separately. The Part D adjustment is added on top of whatever your drug plan charges.

How the brackets work

Compare your 2024 modified adjusted gross income with the limits. For a single filer: up to $109,000 pays the standard premium; over $109,000 adds $81.20; over $137,000 adds $202.90; over $171,000 adds $324.60; over $205,000 and below $500,000 adds $446.30; and $500,000 or more adds $487.00. The joint limits are exactly double: $218,000, $274,000, $342,000, $410,000 and $750,000. Part D adds $14.50, $37.50, $60.40, $83.30 and $91.00 in the same brackets. For married people filing separately who lived together there are only three brackets: $109,000 or less, up to $391,000 (Part B +$446.30, Part D +$83.30) and above (+$487.00 and +$91.00).

Worked example: single, $150,000

A single filer with $150,000 of 2024 income is over $137,000 but not over $171,000, the third bracket. The Part B adjustment is $202.90, so the monthly Part B premium is $405.80, and the Part D adjustment is $37.50. Together that is $240.40 a month, or $2,884.80 a year, above what a lower-income neighbor pays. A couple filing jointly with $300,000 is in the third joint bracket and, for two enrollees with Part D, pays $5,769.60 extra a year in total. A married person filing separately with $120,000 pays $649.20 for Part B and $83.30 more for Part D. At the top, a couple at $750,000 each pays $689.90 a month.

Common mistakes

The most common is using this year's income: the 2026 premium depends on the 2024 tax return, so planning a Roth conversion or large gain in 2026 affects 2028. Another is using wages only: capital gains, IRA withdrawals, taxable Social Security and tax-exempt interest all count. A third is applying the couple limit to each person: for a joint return the limit is on the joint income, but each of the two spouses pays the adjustment on their own Medicare. The calculator shows the amount for one person; double it if both spouses are enrolled in Medicare.

Limits of this method

Only the standard Part B and Part D amounts are included. The numbers apply to full Part B coverage; the table for people who have only immunosuppressive drug coverage is different and not modeled. We also do not know the premium of your drug plan, a possible Part A premium, or Medigap premiums. If your income fell after the 2024 return because of marriage, divorce, a death, retirement or a work stoppage, the Social Security form SSA-44 lets you ask for a lower bracket. The limits are adjusted every year, so these amounts apply to 2026 only.

An estimate for planning only — not financial advice; Social Security and Medicare decide your premium. Sources, checked October 28, 2026: CMS fact sheet 2026 Medicare Parts A & B Premiums and Deductibles (November 14, 2025), including the Part D income-related monthly adjustment amounts; Medicare.gov, Medicare costs. Related: Roth conversion tax calculator, Medicare late enrollment penalty calculator, Social Security calculator, RMD calculator and Social Security tax calculator. How we check our calculators.