2026 IRMAA Brackets
Medicare IRMAA surcharges begin in 2026 at a MAGI of $109,000 for single filers and $218,000 for married filing jointly — the first tier adds $81.20 a month to Part B. The complete
| Tier | MAGI (2024 income) | Part B surcharge / mo | Part D surcharge / mo | Total surcharge / mo | Total Part B premium / mo |
|---|---|---|---|---|---|
| 0 | $0 – $109,000 | $0.00 | $0.00 | $0.00 | $202.90 |
| 1 | $109,001 – $137,000 | $81.20 | $14.50 | $95.70 | $284.10 |
| 2 | $137,001 – $171,000 | $202.90 | $37.50 | $240.40 | $405.80 |
| 3 | $171,001 – $205,000 | $324.60 | $60.40 | $385.00 | $527.50 |
| 4 | $205,001 – $499,999 | $446.30 | $83.30 | $529.60 | $649.20 |
| 5 | $500,000 and above | $487.00 | $91.00 | $578.00 | $689.90 |
| Tier | MAGI (2024 income) | Part B surcharge / mo | Part D surcharge / mo | Total surcharge / mo | Total Part B premium / mo |
|---|---|---|---|---|---|
| 0 | $0 – $218,000 | $0.00 | $0.00 | $0.00 | $202.90 |
| 1 | $218,001 – $274,000 | $81.20 | $14.50 | $95.70 | $284.10 |
| 2 | $274,001 – $342,000 | $202.90 | $37.50 | $240.40 | $405.80 |
| 3 | $342,001 – $410,000 | $324.60 | $60.40 | $385.00 | $527.50 |
| 4 | $410,001 – $749,999 | $446.30 | $83.30 | $529.60 | $649.20 |
| 5 | $750,000 and above | $487.00 | $91.00 | $578.00 | $689.90 |
Surcharges shown are per person. A married couple where both spouses are on Medicare each pay their own surcharge, so the household total is double the figures above.
Looking a year ahead? CMS announces the 2027 amounts around November 2026 — see the projected 2027 IRMAA brackets and the indexing method behind them.
Download CSV2026 IRMAA brackets and premiums chart
Total monthly Medicare premium per person by 2026 IRMAA bracket — the standard Part B premium of $202.90 plus that tier’s Part B and Part D surcharges. The dollar amounts are the same for both filing statuses; only the MAGI band that lands you in a tier changes. Exact figures for every column are in the tables above.
Your Part D plan premium is not included — it varies by plan and is paid on top of the Part D surcharge shown here.
Single, head of household, or married filing separately (lived apart)
Married filing jointly
The tables above price the tier your 2024 income set for 2026. The income you are earning now, in 2026, sets your 2028 tier, and December is the last month you can still move it.
Example: a single 72-year-old with $32,000 of Social Security, a $30,000 pension, $45,000 of IRA withdrawals, $4,000 of interest and $3,000 of tax-exempt interest has a 2026 IRMAA MAGI of $109,200 — over the first floor, $109,000 (CMS 2026 tiers), so 2028 Part B and D premiums carry a surcharge of $1,148.40 for the year. IRA withdrawals of up to $44,800 would have kept MAGI at the floor. Sending $10,000 of the IRA money to charity as a QCD instead lowers the 2026 federal tax by $2,332 and removes the $1,148.40 surcharge; a Roth conversion of up to $27,800 would keep MAGI below the second tier.
An estimate from QuantCalc’s open tax engine (federal 2.4.0, state 1.16.4) for the 2026 tax year. Not tax advice: your return depends on facts this page does not ask about, so check a move with your tax preparer or custodian before acting. IRMAA uses the 2026 tiers: the 2028 tiers your 2026 MAGI is measured against are not published, and indexed tiers will be higher. How the engine computes each line, with its official source: federal, state.
How close is your December 2026 MAGI to the next tier?
Your 2026 MAGI sets your 2028 Medicare premiums. Enter what 2026 looks like with December still to go: the tax engine builds the MAGI (IRMAA adds tax-exempt interest back), finds your tier and shows how much more income fits before the next one.
How IRMAA works in 2026
IRMAA is an income-based surcharge added to your standard Medicare Part B and Part D premiums. It is set by your Modified Adjusted Gross Income (MAGI = adjusted gross income + tax-exempt interest) using a two-year lookback: your 2026 premiums are determined by your 2024 tax return. The brackets are a hard cliff — one dollar over a threshold moves you into the next tier for the entire year, so income events like Roth conversions, capital gains, and required minimum distributions are worth timing carefully.
What this means if you are planning
Every threshold in the tables above is a MAGI cliff, and because of the two-year lookback the income year that sets a future premium is always the one you are living in now — your 2026 income decides your 2028 tier. Roth conversions, capital gains and RMDs all move MAGI, so the moves that shape your long-term tax bill are the same moves that decide which row of these tables you land in.
Sizing a conversion against these cliffs is the hard part: convert too much in one year and the extra Medicare surcharge can eat into the tax you saved. Model IRMAA-aware conversion sizing — Personal PRO ($49) →
Common questions
- What are the 2026 IRMAA brackets?
- Six tiers set by MAGI. No surcharge up to $109,000 single / $218,000 MFJ; the top tier (over $500,000 single / $750,000 MFJ) adds $578.00/month per person. See the tables above for every tier.
- What is the 2026 standard Part B premium?
- The base premium used here is $202.90/month. IRMAA is added on top, so a Tier 1 enrollee pays $284.10 for Part B plus a $14.50 Part D surcharge.
- Which year's income sets my 2026 IRMAA?
- Your 2024 MAGI, via the two-year lookback.
- What counts toward MAGI?
- AGI plus tax-exempt interest. Roth conversions, capital gains, and RMDs all raise AGI and can push you to a higher tier.