{
  "title": "2026 FICA Tax Rate",
  "canonical": "https://quantcalc.app/fica-tax-rate-2026/",
  "tax_year": 2026,
  "status": "OFFICIAL",
  "license": "CC-BY-4.0",
  "date_modified": "2026-09-23",
  "sources": [
    {
      "label": "Social Security Administration, Contribution and Benefit Base",
      "url": "https://www.ssa.gov/oact/cola/cbb.html"
    },
    {
      "label": "IRC §3101(b)(2) (Additional Medicare Tax, not indexed)",
      "url": "https://www.law.cornell.edu/uscode/text/26/3101"
    }
  ],
  "figures": {
    "rows": [
      {
        "key": "ss_rate",
        "label": "Social Security (OASDI) tax rate — employee and employer, each",
        "value": "6.2%"
      },
      {
        "key": "ss_rate_se",
        "label": "Social Security (OASDI) tax rate — self-employed, both halves",
        "value": "12.4%"
      },
      {
        "key": "wage_base",
        "label": "Social Security wage base (maximum taxable earnings)",
        "value": "$184,500"
      },
      {
        "key": "max_ss",
        "label": "Maximum employee Social Security tax",
        "value": "$11,439"
      },
      {
        "key": "med_rate",
        "label": "Medicare (HI) tax rate — employee and employer, each",
        "value": "1.45%"
      },
      {
        "key": "med_rate_se",
        "label": "Medicare (HI) tax rate — self-employed, both halves",
        "value": "2.9%"
      },
      {
        "key": "addl_rate",
        "label": "Additional Medicare Tax rate",
        "value": "0.9%"
      },
      {
        "key": "addl_single",
        "label": "Additional Medicare Tax threshold — single, head of household, married filing separately",
        "value": "$200,000"
      },
      {
        "key": "addl_mfj",
        "label": "Additional Medicare Tax threshold — married filing jointly",
        "value": "$250,000"
      }
    ]
  }
}