Updated October 30, 2026. Quick answer: For 2026 the eligible long-term care premium limits under 26 U.S.C. 213(d)(10) are $500 at age 40 or less, $930 for 41 to 50, $1,860 for 51 to 60, $4,960 for 61 to 70, and $6,200 over 70, per Rev. Proc. 2025-32. Only premiums up to that limit count as medical expenses. The 2027 version has its own page, the long-term care premium limits for 2027.
The 2026 limits by age
Rev. Proc. 2025-32 introduces the table: “For taxable years beginning in 2026, the limitations under § 213(d)(10), regarding eligible long-term care premiums includible in the term” medical care, are as follows.
| Attained age before the close of the taxable year | 2026 limit on eligible premiums |
|---|---|
| 40 or less | $500 |
| More than 40 but not more than 50 | $930 |
| More than 50 but not more than 60 | $1,860 |
| More than 60 but not more than 70 | $4,960 |
| More than 70 | $6,200 |
Age is measured at the end of the year: the statute’s table is for “an individual with an attained age before the close of the taxable year”.
What the limit does
The limit applies to premiums, not to the whole deduction. Section 213 provides that “only eligible long-term care premiums (as defined in paragraph (10)) shall be taken into account” for a qualified long-term care insurance contract. Paragraph (10)(A) defines them as an amount that is “the amount paid during a taxable year for any qualified long-term care insurance contract (as defined in section 7702B(b)) covering an individual, to the extent such amount does not exceed the limitation determined under the following table:”
Those premiums then join other medical expenses, and the deduction applies “to the extent that such expenses exceed 7.5 percent of adjusted gross income.” Worked example for 2026 (all inputs invented): a person aged 55 pays a premium of $3,000 (invented, for the computation). The limit for ages 51 to 60 is $1,860, so the eligible premium is the smaller of $3,000 and $1,860, or $1,860 (computed). With other medical expenses of $4,000 (invented, for the computation) and adjusted gross income of $40,000 (invented, for the computation), total medical expenses are $1,860 plus $4,000, or $5,860 (computed). The 7.5 percent floor is 7.5 percent times $40,000, or $3,000 (computed). The deductible amount is $5,860 minus $3,000, or $2,860 (computed).
How the limits are indexed
The statute’s dollar amounts are adjusted every year: “each dollar amount contained in subparagraph (A) shall be increased by the medical care cost adjustment of such amount for such calendar year.” The adjustment is measured on “the medical care component of the C-CPI-U”, and rounding is “If any increase determined under the preceding sentence is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10.” Every 2026 limit in the table is a multiple of $10.
Which contracts qualify
The limit only matters for a qualified contract. Section 7702B(b)(1) says the contract must be one where “the only insurance protection provided under such contract is coverage of qualified long-term care services” and where “such contract is guaranteed renewable”. Premium cost and benefits are separate questions, covered on whether long-term care insurance is worth it and hybrid versus traditional long-term care insurance. The separate per diem figure is on the 2026 long-term care per diem limit.
Common mistakes
- Reading the limit as a cap on what a policy may cost. It caps how much of the premium counts as a medical expense.
- Using age at purchase. The table turns on attained age before the close of the taxable year.
- Treating the whole eligible premium as deductible. It is added to other medical expenses and only the amount above 7.5 percent of adjusted gross income is deductible.
Related: the 2026 long-term care per diem limit, whether long-term care insurance is worth it, hybrid versus traditional long-term care insurance, and the long-term care premium limits 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. 213, Medical, dental, etc., expenses (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.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 30, 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.