United States · Social Security
Social Security taxable maximum by year.
The contribution and benefit base for every year since 1937 — the most wages the Social Security tax applies to.
The 2026 Social Security taxable maximum is $184,500, up $8,400 (4.8%) from $176,100 in 2025. Wages above it are not subject to the 6.2% Social Security tax. SSA’s page does not yet list a 2027 figure.
Wages versus the cap
Result
Contribution and benefit base, newest first
| Year | From | To | Taxable maximum |
|---|---|---|---|
| 2026 | 2026 | 2026 | $184,500 |
| 2025 | 2025 | 2025 | $176,100 |
| 2024 | 2024 | 2024 | $168,600 |
| 2023 | 2023 | 2023 | $160,200 |
| 2022 | 2022 | 2022 | $147,000 |
| 2021 | 2021 | 2021 | $142,800 |
| 2020 | 2020 | 2020 | $137,700 |
| 2019 | 2019 | 2019 | $132,900 |
| 2018 | 2018 | 2018 | $128,400 |
| 2017 | 2017 | 2017 | $127,200 |
| 2016 | 2016 | 2016 | $118,500 |
| 2015 | 2015 | 2015 | $118,500 |
| 2014 | 2014 | 2014 | $117,000 |
| 2013 | 2013 | 2013 | $113,700 |
| 2012 | 2012 | 2012 | $110,100 |
| 2011 | 2011 | 2011 | $106,800 |
| 2010 | 2010 | 2010 | $106,800 |
| 2009 | 2009 | 2009 | $106,800 |
| 2008 | 2008 | 2008 | $102,000 |
| 2007 | 2007 | 2007 | $97,500 |
| 2006 | 2006 | 2006 | $94,200 |
| 2005 | 2005 | 2005 | $90,000 |
| 2004 | 2004 | 2004 | $87,900 |
| 2003 | 2003 | 2003 | $87,000 |
| 2002 | 2002 | 2002 | $84,900 |
| 2001 | 2001 | 2001 | $80,400 |
| 2000 | 2000 | 2000 | $76,200 |
| 1999 | 1999 | 1999 | $72,600 |
| 1998 | 1998 | 1998 | $68,400 |
| 1997 | 1997 | 1997 | $65,400 |
| 1996 | 1996 | 1996 | $62,700 |
| 1995 | 1995 | 1995 | $61,200 |
| 1994 | 1994 | 1994 | $60,600 |
| 1993 | 1993 | 1993 | $57,600 |
| 1992 | 1992 | 1992 | $55,500 |
| 1991 | 1991 | 1991 | $53,400 |
| 1990 | 1990 | 1990 | $51,300 |
| 1989 | 1989 | 1989 | $48,000 |
| 1988 | 1988 | 1988 | $45,000 |
| 1987 | 1987 | 1987 | $43,800 |
| 1986 | 1986 | 1986 | $42,000 |
| 1985 | 1985 | 1985 | $39,600 |
| 1984 | 1984 | 1984 | $37,800 |
| 1983 | 1983 | 1983 | $35,700 |
| 1982 | 1982 | 1982 | $32,400 |
| 1981 | 1981 | 1981 | $29,700 |
| 1980 | 1980 | 1980 | $25,900 |
| 1979 | 1979 | 1979 | $22,900 |
| 1978 | 1978 | 1978 | $17,700 |
| 1977 | 1977 | 1977 | $16,500 |
| 1976 | 1976 | 1976 | $15,300 |
| 1975 | 1975 | 1975 | $14,100 |
| 1974 | 1974 | 1974 | $13,200 |
| 1973 | 1973 | 1973 | $10,800 |
| 1972 | 1972 | 1972 | $9,000 |
| 1968–71 | 1968 | 1971 | $7,800 |
| 1966–67 | 1966 | 1967 | $6,600 |
| 1959–65 | 1959 | 1965 | $4,800 |
| 1955–58 | 1955 | 1958 | $4,200 |
| 1951–54 | 1951 | 1954 | $3,600 |
| 1937–50 | 1937 | 1950 | $3,000 |
Worked example
An employee earning $200,000 in 2026 pays Social Security tax on only $184,500: 6.2% × $184,500 = $11,439.00, matching SSA’s own figure. The employer pays the same. A self-employed person pays 12.4%, or $22,878.00 at the cap. Medicare tax (1.45% each, 2.90% self-employed) has no cap.
Plain-language explainer
Social Security taxes only the first slice of your wages each year. SSA calls the cutoff the “contribution and benefit base,” commonly the “taxable maximum.” SSA says the same limit also applies when earnings are used in a benefit computation.
SSA says the base changes each year with the national average wage index, and notes that amounts for 1937–74 and 1979–81 were set by statute and all others by the automatic adjustment rules. Years in a range, like 1937–50, had one fixed amount.
Medicare’s hospital insurance tax once had its own cap (1966–1990 the same as Social Security, separate caps in 1991–93) and has had no cap since 1993.
Cite this page
TNAADO Tools. "Social Security Taxable Maximum by Year." https://tools.tnaado.ca/us/social-security-taxable-maximum-by-year.html Data as of 2026-10-01. Source: Social Security Administration, Office of the Chief Actuary.
Sources: Social Security Administration, Contribution and Benefit Base (table 1937–2026; downloaded 2026-10-01).
Frequently asked questions
What is the Social Security wage base for 2026?
$184,500, per the Social Security Administration.
Is there a taxable maximum for Medicare?
No. After 1993 there is no limit on Medicare (HI) taxable earnings. The rate is 1.45% for employees and employers and 2.90% for the self-employed.
What was the Social Security wage base in 2025?
$176,100. In 2024 it was $168,600 and in 2023 it was $160,200.
Is the 2027 taxable maximum announced?
Not on the SSA page as of October 1, 2026, so it is not shown here. SSA publishes the new figure once it is determined.
Does the cap apply to the employer too?
Yes. Employers match the employee 6.2% on the same capped wages, so each side pays up to $11,439.00 for 2026.
Reference data, not advice
Figures are copied from the primary sources linked above as of October 1, 2026. Always confirm against the source before relying on a number for a filing, contract or loan.