Updated October 29, 2026. Quick answer: The long-term care per diem limit for 2026 is $430 a day, per Rev. Proc. 2025-32. It is the daily amount of benefits from a long-term care insurance contract that can be received tax free without proving the costs. The 2027 version has its own page, the long-term care per diem limit for 2027.
More on the 2026 tax figures: the long-term care premium limits for 2026.
The 2026 limit
| Year | Per diem limitation, per day | Source |
|---|---|---|
| 2026 | $430 | Rev. Proc. 2025-32, section 4, item .62 |
| Amount printed in the statute (2024 edition) | $175 | 26 U.S.C. 7702B(d)(4) |
| 2026 limit over a 30-day month (computed) | $12,900 | $430 times 30 |
The IRS wrote: “For calendar year 2026, the stated dollar amount of the per diem limitation under § 7702B(d)(4), regarding periodic payments received under a qualified long-term care insurance contract or periodic payments received under a life insurance contract that are treated as paid by reason of the death of a chronically ill individual, is $430.” The last row of the table multiplies that daily figure over a 30-day month.
What the statute says
Section 7702B(d) covers periodic payments and the per diem limitation. For payments above the limit, “such excess shall be includible in gross income without regard to section 72.” The limit itself is “the per diem limitation for any period is an amount equal to the excess (if any) of” the greater of the dollar amount or the actual costs of qualified long-term care services over any reimbursements, so a person whose real costs are higher than the daily figure is measured against the costs.
How the indexing works
The statutory base is “The dollar amount in effect under this subsection shall be $175 per day (or the equivalent amount in the case of payments on another periodic basis).” and it is adjusted “at the same time and in the same manner as amounts are increased pursuant to section 213(d)(10).” The premium limits that come from section 213(d)(10) are a different question, covered on the long-term care premium deduction limits page.
Common mistakes
- Confusing the per diem limit with the premium deduction limits. The first limits tax-free benefits, the second limits deductible premiums.
- Using $175, the base amount in the statute. The inflation-adjusted 2026 limit is $430 a day.
- Assuming benefits above the limit are always taxable. The limit is measured against the greater of the dollar amount or the actual costs.
Related: long-term care premium deduction limits, Form 1099-LTC box 3, per diem or reimbursed, Form 1099-LTC boxes explained, and the long-term care per diem limit for 2027.
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Answer againSources
- Internal Revenue Service, Rev. Proc. 2025-32, tax year 2026 inflation-adjusted amounts, as modified by the One, Big, Beautiful Bill Act: www.irs.gov
- 26 U.S.C. 7702B, Treatment of qualified long-term care insurance (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
Read from the primary documents linked above on October 29, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.