Calculate Medicare tax and Additional Medicare Tax with current 2025 rates. Get accurate calculations for regular Medicare tax (1.45%) and the Additional Medicare Tax (0.9%) for high earners.
Calculate your Medicare tax liability including Additional Medicare Tax
All employees and employers pay 1.45% Medicare tax on all wages, with no wage cap. Self-employed individuals pay 2.9% (both employee and employer portions).
High earners pay an additional 0.9% Medicare tax on income exceeding $200,000 (single) or $250,000 (married filing jointly). No employer match on this additional tax.
Additional Medicare Tax applies to income over: $200,000 (single/head of household), $250,000 (married filing jointly), $125,000 (married filing separately).
Self-employed individuals pay both employee and employer portions of Medicare tax (2.9% regular + 0.9% additional on high income), but can deduct the employer-equivalent portion.
The regular Medicare tax rate is 1.45% for employees (1.45% for employers, totaling 2.9%). Self-employed individuals pay the full 2.9%. Additionally, high earners pay an extra 0.9% Additional Medicare Tax on income exceeding the thresholds.
Additional Medicare Tax (0.9%) applies to income over: $200,000 for single filers and head of household, $250,000 for married filing jointly, and $125,000 for married filing separately. These thresholds are not indexed for inflation.
No, unlike Social Security tax, there is no wage cap on Medicare tax. All wages and self-employment income are subject to Medicare tax regardless of the amount earned.
Self-employed individuals pay 2.9% Medicare tax on net self-employment income (both employee and employer portions). They can deduct the employer-equivalent portion (1.45%) as a business expense. Additional Medicare Tax (0.9%) also applies to high earners.
No, employers do not match the Additional Medicare Tax. Only employees pay the 0.9% Additional Medicare Tax on income exceeding the thresholds. Employers are responsible for withholding this tax when wages exceed $200,000.
Yes, if too much Additional Medicare Tax was withheld (common with multiple jobs or when married filing jointly with different withholding), you can claim a refund when filing your tax return by calculating the correct amount owed.