PCORI Fee (ACA § 4376/4375)
IRC § 4375-4376; IRS Form 720
Annual fee funding the Patient-Centered Outcomes Research Institute. Applies to specified health insurance policies and self-insured plans. Based on average number of covered lives. Rate is indexed annually by the IRS. Filed via Form 720. Note for ICHRA employers: PCORI fees apply to the ICHRA as a self-insured group health plan. Calculate based on covered lives under the ICHRA.
Current Fee / Rate Information
For plan years ending on or after October 1, 2025, and before October 1, 2026: $3.84 per covered life (IRS Notice 2025-61). That covers calendar-year 2025 plans, due July 31, 2026. Plan years ending October 1, 2024 through September 30, 2025: $3.47 per covered life. Rates are adjusted annually by IRS. Filed via Form 720 (Quarterly Federal Excise Tax Return). Fee applies to plan sponsors of self-insured plans and health insurance issuers.
Last reviewed: July 2026
Non-Compliance Penalties
Failure to pay: subject to IRS penalties and interest on the unpaid amount. Late filing of Form 720 may incur additional penalties.
PCORI Fee Amounts by Plan Year
The IRS sets a new rate each fall. Your rate depends on when your plan year ends. Calendar-year plans use the rate for the year ending December 31. File and pay by July 31 of the following year.
| Plan years ending | Fee per covered life |
|---|---|
| Oct 1, 2025 to Sep 30, 2026 (current) | $3.84 |
| Oct 1, 2024 to Sep 30, 2025 | $3.47 |
| Oct 1, 2023 to Sep 30, 2024 | $3.22 |
| Oct 1, 2022 to Sep 30, 2023 | $3.00 |
| Oct 1, 2021 to Sep 30, 2022 | $2.79 |
| Oct 1, 2020 to Sep 30, 2021 | $2.66 |
| Oct 1, 2019 to Sep 30, 2020 | $2.54 |
| Oct 1, 2018 to Sep 30, 2019 | $2.45 |
| Oct 1, 2017 to Sep 30, 2018 | $2.39 |
| Oct 1, 2016 to Sep 30, 2017 | $2.26 |
| Oct 1, 2015 to Sep 30, 2016 | $2.17 |
| Oct 1, 2014 to Sep 30, 2015 | $2.08 |
| Oct 1, 2013 to Sep 30, 2014 | $2.00 |
| Oct 1, 2012 to Sep 30, 2013 | $1.00 |
Source: IRS PCORI fee questions and answers. The current rate comes from IRS Notice 2025-61.
Official Source
https://www.irs.gov/affordable-care-act/patient-centered-outcomes-research-trust-fund-fee-questions-and-answersRelated Reading
Track this and 71 other federal requirements. Personalized to your plan.