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Additional Medicare Tax 2027: 0.9% Above $200,000

Updated October 28, 2026. Quick answer: The Additional Medicare Tax is 0.9% in 2027 on wages or self-employment income above $200,000, or $250,000 on a joint return, or $125,000 if married filing separately. The dollar amounts are written into the statute with no inflation adjustment, so they are the same as for 2026, and the Social Security Administration’s 2027 fact sheet repeats them.

The 2027 thresholds

Filing statusWages or self-employment income above which the 0.9% applies
Married filing jointly$250,000
Single, head of household and all others$200,000
Married filing separately$125,000 (computed: half of $250,000)

For wages the statute imposes “a tax equal to 0.9 percent of wages which are received with respect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012, and which are in excess of” $250,000 in the case of a joint return, $200,000 in any other case, and one half of the joint amount for a married taxpayer filing a separate return, which is $125,000 (computed).

Self-employment income

Section 1401(b)(2) imposes the same 0.9% on self-employment income, on “every taxpayer (other than a corporation, estate, or trust) for each taxable year beginning after December 31, 2012, a tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of” the same dollar amounts, $250,000 on a joint return and $200,000 in any other case. The statute also reduces the self-employment threshold by wages that were already counted, so a person with both wages and self-employment income does not get two full thresholds.

Why the amounts do not change

The text of both sections states the dollar amounts as flat figures, with no cost-of-living adjustment clause, so they do not rise with inflation the way the income tax brackets do. The Social Security Administration’s 2027 fact sheet confirms the same amounts: “individuals with earned income of more than $200,000 ($250,000 for married couples filing jointly) pay an additional 0.9 percent in Medicare taxes.” The 2026 page, Additional Medicare Tax 2026, has the same figures.

Where it shows up on a return

Line-by-line walk-throughs of Form 8959 are on Form 8959 Part 1 and Part 2. It is separate from the 3.8% tax on investment income, covered on the 2027 Net Investment Income Tax page, and from the base 1.45% Medicare tax and 2.9% self-employment Medicare tax.

Common mistakes

  • Expecting the $200,000 or $250,000 to rise in 2027. The statute fixes them.
  • Using $250,000 for a married person filing separately. That status uses half, $125,000.
  • Treating it as part of the regular 1.45% Medicare tax. The 0.9% is an additional tax that only applies above the threshold.

Related: Additional Medicare Tax 2026, Form 8959, self-employment tax 2027, the 2027 Net Investment Income Tax, and the 2027 tax numbers.

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Sources

  • 26 U.S.C. 3101, Rate of tax (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
  • 26 U.S.C. 1401, Rate of tax (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
  • Social Security Administration, 2027 Cost-of-Living Adjustment (COLA) Fact Sheet: www.ssa.gov
  • 26 U.S.C. 1411, Imposition of tax (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov

Read from the primary documents linked above on October 28, 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.

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