Additional Medicare Tax calculator, 2025
This works out one number from the Additional Medicare Tax Threshold figures published for 2025. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
This calculates
The published rate on Medicare wages above the selected published threshold.
You provide
- Your filing status
- Medicare wages
It does not include
- A complete payroll-tax calculation, withholding, other income, or filing status eligibility.
Effective 2025-01-01Source: 2025 Instructions for Form 8959 (IRS)Verified 2026-09-03
How it is worked out
The published rate applied to the part of your amount above the published threshold, rounded to the nearest cent. An amount at or below the threshold produces nothing, not a negative amount.
It uses Rate, 0.9%, published above.
Your filing status, from the 3 this year publishes: Married filing jointly ($250,000), Married filing separately ($125,000), All other taxpayers ($200,000). The calculator uses the one you pick and says which.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Medicare wages | Married filing jointly | Married filing separately | All other taxpayers |
|---|---|---|---|
| 200,000 | $0 | $675 | $0 |
| 250,000 | $0 | $1,125 | $450 |
| 300,000 | $450 | $1,575 | $900 |
| 500,000 | $2,250 | $3,375 | $2,700 |
| 1,000,000 | $6,750 | $7,875 | $7,200 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
2025 Instructions for Form 8959 (IRS)
- Rate
A 0.9% Additional Medicare Tax applies to your Medicare wages
- Married filing jointly
Married filing jointly $250,000
- Married filing separately
Married filing separately $125,000
- All other taxpayers
Single $200,000 Head of household $200,000 Qualifying surviving spouse $200,000
Every 2025 Additional Medicare Tax Threshold figure · Additional Medicare Tax Threshold in every year · Every calculator on this site