IRMAA calculator (2026)
Medicare charges higher Part B and Part D premiums once your income crosses set thresholds. Enter your modified adjusted gross income (MAGI) and see which tier you land in, what it costs per year, and how close you are to the next step.
2026 IRMAA brackets
Each tier applies when your MAGI is above the threshold shown. The extra cost is per person, on top of the standard Part B premium of $202.90 a month.
| Single MAGI above | Joint MAGI above | Part B / month | Part D extra / month | Extra per year, per person |
|---|---|---|---|---|
| $109,000 | $218,000 | $284.10 | $14.50 | $1,148 |
| $137,000 | $274,000 | $405.80 | $37.50 | $2,885 |
| $171,000 | $342,000 | $527.50 | $60.40 | $4,620 |
| $205,000 | $410,000 | $649.20 | $83.30 | $6,355 |
| $500,000 | $750,000 | $689.90 | $91.00 | $6,936 |
CMS publishes the new figures each November. These are the 2026 numbers.
It's a cliff, not a slope
IRMAA doesn't phase in. One dollar of MAGI over a threshold costs the whole step for the whole year, for each person on Medicare. For a married couple, crossing the first joint threshold by a dollar adds about $2,297 a year in premiums. That's why the calculator above tells you how much room you have before the next threshold, and how much you'd have to trim to drop back under the one you just crossed.
The two-year lookback
Medicare sets this year's premium from the tax return you filed two years ago. Your 2026 premium comes from your 2024 MAGI. For IRMAA, MAGI is your adjusted gross income plus any tax-exempt interest.
The lookback is what catches people doing Roth conversions. A big conversion at 63 raises the premiums you pay at 65, after you've already forgotten about it. And a conversion in any later year raises the premium two years after that one.
If your income has dropped because of a life-changing event such as retirement, the death of a spouse or divorce, Social Security lets you ask for a lower tier on Form SSA-44.
Planning Roth conversions around IRMAA
This page answers "what does this year's income cost me in premiums". The harder question is how big each year's Roth conversion should be when every conversion pushes MAGI toward a cliff two years out. The Roth conversion calculator solves that across your whole retirement at once: turn on Medicare & investment-income surcharges under Advanced, and it treats each IRMAA tier as the cliff it is. It pays a step only when the tax saved by converting is worth more than the premium.
Open the Roth conversion calculator →Related
- Retirement withdrawal tax calculator: the federal tax on an IRA or 401(k) withdrawal, and your marginal bracket.
- Why I added IRMAA to my Roth conversion calculator