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

Medicare tax rate — employee share (employer pays the same)

1.45 %

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

The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2025. There is no wage base limit for Medicare tax.
key
us/medicare/rate
value
1.45 %
period
2026
effective
2026-01-01 to date
source
https://www.irs.gov/pub/irs-pdf/p15.pdf
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
sha256:84d388ddf4533befbbe21c21c9db2afab7c9b97d01cdf5b1ba60d8439f0b0a56
signature
EdDSA, key db-2026-10 — keys

As JSON

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

{
  "protocol": "verified-facts/0.3",
  "key": "us/medicare/rate",
  "label": "Medicare tax rate — employee share (employer pays the same)",
  "value": 1.45,
  "unit": "%",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/pub/irs-pdf/p15.pdf",
  "quote": "The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2025. There is no wage base limit for Medicare tax.",
  "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": "sha256:84d388ddf4533befbbe21c21c9db2afab7c9b97d01cdf5b1ba60d8439f0b0a56",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..mGsZVvEAu80F65hzvbKIEL3VpjlnCJd57Q264Tb1B_D6uKLHP7rTZkfCOwc87ksVH9mMPCwSEB7a5bpNG54vBw",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/medicare/rate",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-pdf/p15.pdf"
  }
}