databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Additional Medicare Tax rate (employee only; no employer match)

0.9 %

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

The rate is 0.9 percent.
key
us/medicare/additional-rate
value
0.9 %
period
2026
effective
2026-01-01 to date
source
https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax
verified
2026-10-03 — fresh (34 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
scope
No wage base limit. Additional Medicare Tax thresholds are statutory (not indexed) and apply to the sum of wages, RRTA compensation and self-employment income.
hash
sha256:8afc2d9c03082a14e4545a687622c0a96bdd9ca7449d98abcb17f84be712d677
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/medicare/additional-rate?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/medicare/additional-rate

{
  "protocol": "verified-facts/0.3",
  "key": "us/medicare/additional-rate",
  "label": "Additional Medicare Tax rate (employee only; no employer match)",
  "value": 0.9,
  "unit": "%",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax",
  "quote": "The rate is 0.9 percent.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "scope": "No wage base limit. Additional Medicare Tax thresholds are statutory (not indexed) and apply to the sum of wages, RRTA compensation and self-employment income.",
  "hash": "sha256:8afc2d9c03082a14e4545a687622c0a96bdd9ca7449d98abcb17f84be712d677",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..74xFuc9xXaGFVjY1eCd8hyOn6O2dRpUhA1zscsL-5aj3q9ubYtJY9Gd3YtSiT1n5t8cTJuU0Ek8qf2dTnGsyAg",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/medicare/additional-rate",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax"
  }
}