PCORI Fee Rates by Year: 2013 to 2026
Use the row below that contains the last day of your plan or policy year. This is every PCORI rate the IRS lists, from the first year of the fee through the current one. Each rate covers one federal fiscal year (October 1 to September 30). So a single calendar year, like 2024 or 2025, always touches two rates.
PCORI fee rates by plan year end
| Plan or policy year ended | Rate per covered life | A December 31 year in this row |
|---|---|---|
| Oct 1, 2025 to Sep 30, 2026 | $3.84 | Dec 31, 2025 |
| Oct 1, 2024 to Sep 30, 2025 | $3.47 | Dec 31, 2024 |
| Oct 1, 2023 to Sep 30, 2024 | $3.22 | Dec 31, 2023 |
| Oct 1, 2022 to Sep 30, 2023 | $3.00 | Dec 31, 2022 |
| Oct 1, 2021 to Sep 30, 2022 | $2.79 | Dec 31, 2021 |
| Oct 1, 2020 to Sep 30, 2021 | $2.66 | Dec 31, 2020 |
| Oct 1, 2019 to Sep 30, 2020 | $2.54 | Dec 31, 2019 |
| Oct 1, 2018 to Sep 30, 2019 | $2.45 | Dec 31, 2018 |
| Oct 1, 2017 to Sep 30, 2018 | $2.39 | Dec 31, 2017 |
| Oct 1, 2016 to Sep 30, 2017 | $2.26 | Dec 31, 2016 |
| Oct 1, 2015 to Sep 30, 2016 | $2.17 | Dec 31, 2015 |
| Oct 1, 2014 to Sep 30, 2015 | $2.08 | Dec 31, 2014 |
| Oct 1, 2013 to Sep 30, 2014 | $2.00 | Dec 31, 2013 |
| Oct 1, 2012 to Sep 30, 2013 | $1.00 | Dec 31, 2012 |
Source: IRS PCORI Questions and Answers, Q3. One note on that page: its $2.79 row reads "after Sept. 20, 2021." The row before it runs through September 30, 2021, so this looks like a typo, and we show October 1, 2021 above.
What about years ending on or after October 1, 2026? The IRS rate for those isn't in the sources we used, so we won't guess. The IRS publishes it, and the place to check is the second-quarter 2027 Form 720 instructions.
The calendar year mistake
The wrong answer goes like this: "Our plan ran through 2025, so we use the 2025 rate." There is no "2025 rate." There are two rates that touch 2025, and a calendar-year plan gets the newer of them, because December falls after the October 1 switch.
Here are the two errors, using a made-up plan with 300 covered lives and a plan year ending December 31, 2025. The correct rate is $3.84.
| What the filer reasons | Rate used | Fee | Result |
|---|---|---|---|
| "Plan year ended December 31, 2025," using the table | $3.84 | $1,152.00 | Correct |
| "It ended in 2025, and $3.47 is what most of 2025 was" | $3.47 | $1,041.00 | Underpaid by $111.00 |
The reverse error happens as well. A plan year ending June 30, 2025 filed by July 31, 2026 uses $3.47, even though $3.84 is the newer rate on the same form. Filing year doesn't set the rate. Neither does the plan's start date.
If you're looking for a year in search terms such as "2024 PCORI fee" or "PCORI fee 2020 form," this split gives the answer:
| Plan year ended in | January to September end | October to December end | Normal filing year |
|---|---|---|---|
| 2026 | $3.84 | Not in our IRS sources yet | 2027 |
| 2025 | $3.47 | $3.84 | 2026 |
| 2024 | $3.22 | $3.47 | 2025 |
| 2023 | $3.00 | $3.22 | 2024 |
| 2022 | $2.79 | $3.00 | 2023 |
| 2021 | $2.66 | $2.79 | 2022 |
| 2020 | $2.54 | $2.66 | 2021 |
Once you have your rate, the PCORI fee calculator can multiply it by your average lives, and our guide to average covered lives shows how to get that number.
Details that matter for older years
- Why it changes. The $1.00 and $2.00 amounts were set for the first two periods. After that, the rate is adjusted using the percentage increase in projected per capita National Health Expenditures, as released by the Department of Health and Human Services.
- The 2020 exception. For plan and policy years ending October 1, 2019 to September 30, 2020, the rate was the same $2.54, but the IRS also let filers use any reasonable method to count covered lives, applied consistently for the year.
- The form only prints current rates. The June 2026 Form 720 shows just $3.47 and $3.84 on lines 133(a) to (d), and the 133(a) and (c) lines read "ending before October 1, 2025."
Filing at the right rate
For the current return, the lines match the table's first two rows. Insurers use 133(a) at $3.47 and 133(b) at $3.84. Self-insured plan sponsors use 133(c) at $3.47 and 133(d) at $3.84.
When you file your PCORI fee online with EasyFile720, the rates for the return are built in and the math is calculated from the figures you enter. Validations catch common mistakes before you submit. It is free to create an account and $39.95 when you file. If a return you already filed used the wrong rate, the correction goes on Form 720-X, explained in our Form 720-X guide. If you owe the fee and have your count, your next step is to begin at PCORI fee filing, where creating an account needs no credit card.
FAQ
What is the PCORI fee for 2024?▼
It depends on when in 2024 the plan year ended. A plan year ending January through September 2024 uses $3.22, and one ending October through December 2024 uses $3.47. A calendar-year 2024 plan uses $3.47.
What is the PCORI fee for 2025?▼
A plan year ending January through September 2025 uses $3.47, and one ending October through December 2025 uses $3.84. A calendar-year 2025 plan uses $3.84.
Does the fee ever stop going up?▼
The rate has risen in every period the IRS lists. By law it is adjusted yearly, and the fee applies only to plan and policy years ending before October 1, 2029.
I used the wrong rate on a return I already filed. How do I fix it?▼
File Form 720-X. The IRS specifically names a fee figured with the wrong dollar amount as something to correct that way, and says you can file it anytime within the applicable limitation period.
File your PCORI fee online
Create a free account with no credit card and build your return. You pay $39.95 only when you file. EasyFile720 is an IRS-authorized e-file provider, and you get an acknowledgment when the IRS accepts your return.
Sources: IRS PCORI Questions and Answers (Q3); Form 720 (Rev. June 2026); Instructions for Form 720 (Rev. June 2026); IRS PCORI fee page; 26 CFR 46.4376-1; 720 Business Rules Publication 2026Q4 v1.0. General information, not tax advice. Confirm how the rules apply to you with a qualified advisor or the IRS.
