Medicare IRMAA Statistics 2026: Brackets, Premiums, and Who Pays

What are the 2026 IRMAA brackets?

Medicare IRMAA applies in 2026 to beneficiaries filing individual tax returns whose modified adjusted gross income exceeds $109,000; at or below that, Part B is the standard $202.90. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Part B IRMAA table, row 1 (full Part B coverage).

IRMAA is a monthly surcharge on Part B and Part D premiums for people whose income from two years earlier is above set thresholds. Brackets are cliffs: crossing a threshold by one dollar moves the whole premium up.

Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Part B IRMAA table (full Part B coverage), row 2; Social Security Administration, POMS HI 01101.020, IRMAA Sliding Scale Tables (December 2, 2025), Section B.1 and B.2 (2026 tables), Prescription Drug Coverage Premium column. Part D IRMAA is added to the plan's own premium. Married people who lived together but file separately use a separate two-tier schedule, listed below.

• For joint tax filers, the 2026 Medicare IRMAA begins when modified adjusted gross income exceeds $218,000, according to CMS. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Part B IRMAA table, row 1 (full Part B coverage).
• The smallest 2026 Part B income-related monthly adjustment amount is $81.20, added to the $202.90 standard premium in the first IRMAA bracket. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Part B IRMAA table (full Part B coverage), row 2.
• The largest 2026 Part B income-related monthly adjustment amount is $487.00 a month on top of the standard premium. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Part B IRMAA table (full Part B coverage), row 6.
• In 2026, married people who lived with their spouse but file separately pay $649.20 for Part B (plus $83.30 Part D IRMAA) above $109,000 of MAGI, and $689.90 (plus $91.00) at or above $391,000. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Part B and Part D tables for married filing separately.

Planning for next year? Your 2025 income sets your 2027 premiums. See the projected 2027 IRMAA brackets and Part B premium.

What is the Medicare Part B premium for 2026?

The standard Medicare Part B premium is $202.90 a month in 2026, up $17.90 from $185.00 in 2025, according to CMS. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Section 'Medicare Part B Premium and Deductible', paragraph 2.

Most people pay the standard Part B premium, usually deducted from Social Security benefits. Higher earners pay the standard amount plus IRMAA.

• The Medicare Part B annual deductible is $283 in 2026, an increase of $26 from $257 in 2025. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Section 'Medicare Part B Premium and Deductible', paragraph 2.
• The standard Part B premium rose 9.7% from 2025 to 2026, calculated from the CMS figures of $185.00 in 2025 and $202.90 in 2026. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Section 'Medicare Part B Premium and Deductible', paragraph 2 (calculated).
• Under current law the standard Part B premium is set at about 25 percent of average Part B expenditures for beneficiaries aged 65 and over, the 2026 Medicare Trustees Report states. Source: Boards of Trustees, Medicare Hospital Insurance and Supplementary Medical Insurance Trust Funds, 2026 Annual Report of the Boards of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Insurance Trust Funds (June 9, 2026), Section III.C, Part B Financial Status.
• For 2026, the standard Part B premium for people who keep only immunosuppressive drug coverage after a kidney transplant is $121.60 a month. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Section 'Medicare Part B Premium and Deductible', paragraph 4.
• Medicare adds a late enrollment penalty of 10% to the Part B premium for each year a person could have signed up for Part B but did not, as stated on Medicare.gov in 2026. Source: Centers for Medicare & Medicaid Services (Medicare.gov), Avoid late enrollment penalties (2026), Section 'Part B late enrollment penalty'.

How many people pay IRMAA, and how many are on Medicare?

Income-related premiums affect roughly 8% of people with Medicare Part B, and approximately 8% of people with Part D pay the Part D IRMAA, CMS reports for 2026. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Sections 'Medicare Part B IRMAA' and 'Medicare Part D IRMAA', paragraph 1.

Only a small share of beneficiaries pay income-related premiums, which apply separately to Part B and Part D.

• Medicare covered 69.3 million people in calendar year 2025, according to the 2026 Medicare Trustees Report. Source: Boards of Trustees, Medicare Hospital Insurance and Supplementary Medical Insurance Trust Funds, 2026 Annual Report of the Boards of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Insurance Trust Funds (June 9, 2026), Table II.B1, Medicare Data for Calendar Year 2025, 'Enrollment (millions), Total'.
• Medicare Part B had 63.4 million enrollees in 2025, the 2026 Trustees Report shows. Source: Boards of Trustees, Medicare Hospital Insurance and Supplementary Medical Insurance Trust Funds, 2026 Annual Report of the Boards of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Insurance Trust Funds (June 9, 2026), Table II.B1, 'Enrollment (millions), Total', Part B column.
• Medicare Part D had 56.8 million enrollees in 2025, according to the 2026 Medicare Trustees Report. Source: Boards of Trustees, Medicare Hospital Insurance and Supplementary Medical Insurance Trust Funds, 2026 Annual Report of the Boards of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Insurance Trust Funds (June 9, 2026), Table II.B1, 'Enrollment (millions), Total', Part D column.
• Part B premiums have been income-related since 2007 and Part D premiums since 2011, CMS notes in its 2026 premium fact sheet. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Sections 'Medicare Part B IRMAA' and 'Medicare Part D IRMAA', paragraph 1.

What income year is used for IRMAA, and can it be appealed?

Social Security sets 2026 IRMAA using the federal tax return for tax year 2024, generally filed in 2025. Source: Social Security Administration, Medicare Premiums: Rules for Higher-Income Beneficiaries (2026), Section 'Your Tax Return'.

IRMAA looks back to the tax return from two years earlier. A drop in income after a life-changing event can be reported to Social Security for a new decision.

• If 2024 tax data is not available, SSA uses 2023 MAGI to set 2026 IRMAA, per its operations manual. Source: Social Security Administration, POMS HI 01101.020, IRMAA Sliding Scale Tables (December 2, 2025), Section B.1, table heading.
• By statute, if the Treasury lacks adequate electronic tax data as of October 15 before a premium year, IRMAA is set from the taxable year before the usual two-year lookback. Source: U.S. Government Publishing Office, 42 U.S.C. 1395r, Amount of premiums for individuals enrolled under Part B (United States Code, 2023 edition) (2024), 42 U.S.C. 1395r(i)(4)(B)(ii).
• Form SSA-44 (12-2025) defines MAGI as adjusted gross income from line 11 of Form 1040 plus tax-exempt interest from line 2a. Source: Social Security Administration, Form SSA-44, Medicare Income-Related Monthly Adjustment Amount: Life-Changing Event (12-2025) (December 2025), Page 2, Step 2.
• Form SSA-44 lets a beneficiary ask SSA to lower 2026 IRMAA after a life-changing event such as marriage, divorce, a spouse's death, work stoppage, work reduction, or loss of pension income. Source: Social Security Administration, Form SSA-44, Medicare Income-Related Monthly Adjustment Amount: Life-Changing Event (12-2025) (December 2025), Page 2, Step 1.
• A beneficiary who disagrees with an IRMAA decision can appeal online or in writing on Form SSA-561-U2, Request for Reconsideration, according to SSA in 2026. Source: Social Security Administration, Medicare Premiums: Rules for Higher-Income Beneficiaries (2026), Section 'If You Disagree with Our Decision'.

How is IRMAA calculated?

Higher-income beneficiaries pay Part B premiums equal to 35%, 50%, 65%, 80%, or 85% of the total cost of Part B, depending on income, instead of the standard share. Source: Social Security Administration, Medicare Premiums: Rules for Higher-Income Beneficiaries (2026), Section 'If You Have a Higher Income'.

The surcharge is set by statute in 42 U.S.C. 1395r(i) as a larger share of Part B program cost for higher incomes, with thresholds indexed to inflation.

• Under 42 U.S.C. 1395r(i), each Part B IRMAA equals the applicable percentage minus 25 percentage points, applied to the unsubsidized Part B premium amount. Source: U.S. Government Publishing Office, 42 U.S.C. 1395r, Amount of premiums for individuals enrolled under Part B (United States Code, 2023 edition) (2024), 42 U.S.C. 1395r(i)(3)(A)(i).
• The statutory IRMAA threshold for an individual was set at $85,000 beginning with 2018 and is indexed for inflation each year, which produces the 2026 figure. Source: U.S. Government Publishing Office, 42 U.S.C. 1395r, Amount of premiums for individuals enrolled under Part B (United States Code, 2023 edition) (2024), 42 U.S.C. 1395r(i)(2)(A).
• Indexed IRMAA income thresholds are rounded to the nearest multiple of $1,000, under 42 U.S.C. 1395r(i)(5)(B). Source: U.S. Government Publishing Office, 42 U.S.C. 1395r, Amount of premiums for individuals enrolled under Part B (United States Code, 2023 edition) (2024), 42 U.S.C. 1395r(i)(5)(B).
• The $500,000 top IRMAA threshold is not inflation adjusted until calendar years beginning after 2027, under 42 U.S.C. 1395r(i)(5)(C). Source: U.S. Government Publishing Office, 42 U.S.C. 1395r, Amount of premiums for individuals enrolled under Part B (United States Code, 2023 edition) (2024), 42 U.S.C. 1395r(i)(5)(C)(ii).

What does crossing an IRMAA threshold cost?

A married couple, both on Medicare, with 2024 MAGI one dollar over $218,000 pays $1,948.80 more in Part B premiums in 2026 than at $218,000, calculated from CMS figures ($81.20 x 2 x 12). Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Part B IRMAA table, row 2 (calculated).

Because each bracket applies in full once income passes a threshold, a small amount of extra income can raise premiums for the whole year. Figures below are calculated from CMS tables.

• A beneficiary in the top 2026 IRMAA bracket pays $6,936.00 a year above the standard Part B premium and Part D plan premium, calculated from CMS figures ($487.00 plus $91.00, times 12). Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Part B and Part D IRMAA tables, top rows (calculated).
• The top 2026 Part B premium of $689.90 is 3.4 times the $202.90 standard premium, calculated from CMS figures. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Part B IRMAA table, rows 1 and 6 (calculated).

What does Medicare Part D cost in 2026?

The 2026 Medicare Part D national base beneficiary premium, the starting point for plan premiums and Part D IRMAA, is $38.99 a month. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Part D Bid Information and Part D Premium Stabilization Demonstration Parameters (fact sheet) (July 28, 2025), Section 'Base Beneficiary Premium for 2026'.

Part D premiums vary by plan, but the national base premium, deductible, and out-of-pocket threshold are set by CMS each year.

• Between 2024 and 2029, annual growth in the Part D base beneficiary premium is capped at 6% per year under the Inflation Reduction Act, CMS stated for 2026. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Part D Bid Information and Part D Premium Stabilization Demonstration Parameters (fact sheet) (July 28, 2025), Section 'Base Beneficiary Premium for 2026'.
• The maximum standard Medicare Part D deductible is $615 in 2026, up from $590 in 2025, according to the CMS 2026 Rate Announcement. Source: Centers for Medicare & Medicaid Services, Announcement of Calendar Year 2026 Medicare Advantage Capitation Rates and Part C and Part D Payment Policies (April 7, 2025), Section on Part D benefit parameters, 'Deductible' (2025 vs 2026).
• Medicare Part D annual out-of-pocket spending is capped by a threshold of $2,100 in 2026, up from $2,000 in 2025. Source: Centers for Medicare & Medicaid Services, Announcement of Calendar Year 2026 Medicare Advantage Capitation Rates and Part C and Part D Payment Policies (April 7, 2025), Section on Part D benefit parameters, 'Out-of-Pocket Threshold'.

What does Medicare Part A cost in 2026?

The Medicare Part A inpatient hospital deductible is $1,736 per benefit period in 2026, an increase of $60 from $1,676 in 2025. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Section 'Medicare Part A Premium and Deductible', paragraph 2.

Most people pay no Part A premium, but Part A has a per-benefit-period hospital deductible and daily coinsurance for longer stays.

• In 2026, Medicare Part A hospital coinsurance is $434 a day for days 61 through 90 of a benefit period, up from $419 in 2025. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Part A cost sharing table, 'Daily hospital coinsurance for 61st to 90th day'.
• Medicare Part A coinsurance for lifetime reserve days is $868 a day in 2026, compared with $838 in 2025. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Part A cost sharing table, 'lifetime reserve days'.
• Skilled nursing facility coinsurance for days 21 through 100 is $217.00 a day in 2026, up from $209.50 in 2025. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Section 'Medicare Part A Premium and Deductible', paragraph 3.
• Approximately 99% of Medicare beneficiaries pay no Part A premium in 2026 because they have at least 40 quarters of Medicare-covered employment. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Section 'Medicare Part A Premium and Deductible', paragraph 1.
• People with 30 to 39 quarters of coverage can buy Part A at a reduced premium of $311 a month in 2026, while the full Part A premium is $565. Source: Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet) (November 14, 2025), Section 'Medicare Part A Premium and Deductible', paragraph 4.

What will Medicare premiums be in 2027, and how have they changed?

The 2026 Medicare Trustees Report projects a standard Part B premium of $209.50 a month for 2027 under intermediate assumptions; CMS sets the actual figure each fall. Source: Boards of Trustees, Medicare Hospital Insurance and Supplementary Medical Insurance Trust Funds, 2026 Annual Report of the Boards of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Insurance Trust Funds (June 9, 2026), Table V.E2, Intermediate estimates, 2027 row.

CMS normally announces next year's premiums and brackets in the fall. Until then the Trustees Report projection is the official estimate, and 2027 premiums will be based on 2025 tax returns.

• The Trustees project the Part B deductible at $292 for 2027 under intermediate assumptions, according to the 2026 Trustees Report. Source: Boards of Trustees, Medicare Hospital Insurance and Supplementary Medical Insurance Trust Funds, 2026 Annual Report of the Boards of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Insurance Trust Funds (June 9, 2026), Table V.E2, Intermediate estimates, 2027 row.
• The 2026 Trustees Report projects the Part D base beneficiary premium, which drives Part D IRMAA, at $41.33 a month in 2027. Source: Boards of Trustees, Medicare Hospital Insurance and Supplementary Medical Insurance Trust Funds, 2026 Annual Report of the Boards of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Insurance Trust Funds (June 9, 2026), Table V.E2, Intermediate estimates, 2027 row.
• In 2025 the first IRMAA threshold was $106,000 for individual filers and $212,000 for joint filers, before rising to the 2026 levels. Source: Social Security Administration, POMS HI 01101.020, IRMAA Sliding Scale Tables (December 2, 2025), Section C, IRMAA Table 2025.
• The top Part B premium in 2025 was $628.90 a month, before rising to the 2026 top amount. Source: Social Security Administration, POMS HI 01101.020, IRMAA Sliding Scale Tables (December 2, 2025), Section C, IRMAA Table 2025.
• Social Security benefits rose by a 2.8% cost-of-living adjustment in 2026, the same checks from which most Part B premiums are deducted. Source: Social Security Administration, 2026 Cost-of-Living Adjustment (COLA) Fact Sheet (October 2025), Paragraph 1, 'Cost-of-Living Adjustment (COLA)'.
• The estimated average Social Security benefit for all retired workers is $2,071 a month after the 2026 COLA, up from $2,015. Source: Social Security Administration, 2026 Cost-of-Living Adjustment (COLA) Fact Sheet (October 2025), Table 'Estimated Average Monthly Social Security Benefits Payable in January 2026'.
• The 2026 Medicare Trustees Report projects the Hospital Insurance (Part A) trust fund will be depleted in 2033, when revenues would cover 89 percent of costs. Source: Boards of Trustees, Medicare Hospital Insurance and Supplementary Medical Insurance Trust Funds, 2026 Annual Report of the Boards of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Insurance Trust Funds (June 9, 2026), Section I, Introduction.

Are Medicare premiums and IRMAA tax deductible?

Medicare Part B and Part D premiums, including IRMAA, count as medical expenses, deductible on Schedule A only above 7.5% of adjusted gross income, per IRS Publication 502 (2025). Source: Internal Revenue Service, Publication 502 (2025), Medical and Dental Expenses (April 30, 2026), Sections 'How Much of the Expenses Can You Deduct?' and 'Medicare Part B'.

Medicare premiums, including any income-related amount, are treated as medical expenses for itemized deductions.