PCORI Fee Rates – All Years Overview

Here’s a comprehensive rate table for plan years ending each year with the applicable PCORI fee per covered life, pulled from IRS archive pages and Notices.

Notes:

• These are IRS “applicable dollar amounts” published annually.

• This table aligns with the IRS FAQ values for all past years through 2026.

What is the PCORI Fee? - The PCORI Fee (Patient‑Centered Outcomes Research Institute fee) is an annual fee on health plans to fund PCORI under the Affordable Care Act (ACA).

Established Under - Created by the Affordable Care Act (ACA) and extended by the Further Consolidated Appropriations Act, 2020 through 2029.

Applicable Form - Filed using IRS Form 720 (Quarterly Federal Excise Tax Return) — Part II, IRS No. 133.

Due Date - Due July 31 of the calendar year following the plan year end.

Who Pays

• Fully Insured Health Plans

• Self-Insured Health Plans

Applicability Period - Applicable for plan/policy years ending after September 30, 2012 and before October 1, 2029.

PCORI Fee Calculation Formula - Average Covered Lives × Applicable PCORI Rate (per covered life).

IRS‑Approved Calculation Methods

• Actual Count Method

• Snapshot Method

• Form 5500 Method (for self‑insured plans)

Use our FREE PCORI Fee Calculator to instantly calculate your 2026 PCORI Fee based on your health plan.

2025 ­– 2026 Filing Cycle For PCORI filings due July 31, 2026:

Explanation:

• Plan years ending January – September 2025 fall into the 2024–25 rate category ($3.47).

• Plan years ending from October 1 2025 onwards use the higher 2025–26 rate ($3.84) per IRS rates table.

How It Works (Example)

• PCORI fees are reported and paid by July 31, 2026 for plan years that ended in 2025.

• A calendar year plan ending March 31, 2025 uses the $3.47 rate for PCORI filing by July 31, 2026.

• A plan ending October 31, 2025 uses the $3.84 rate for the same due date

A) Common PCORI Filing Mistakes

• Filing on the wrong quarter of Form 720.

• Using incorrect applicable PCORI rate.

• Miscounting covered lives (e.g., dependents not included properly).

• Not choosing the correct calculation method.

• Filing late or missing the July 31 deadline.

B) Solution

Using an IRS‑Authorized online portal like Simple720 can help avoid common filing issues:

• Automatic application of the proper PCORI rate for each plan year.

• Accurate computation of covered lives.

• Elimination of human error.

• Compliance with IRS filing timeline and proper forms.

1) Automatic Rate Calculation - Automatic rate calculation is done using the end date provided for the plan year in order to ensure that every PCORI fee calculated is precise.

2) Easy and Fast Bulk Filing - We have developed a bulk filing template that allows you to input information of numerous plans of employees within a few seconds, making it easy and fast to file your PCORI fees. This has been specially designed for TPAs, CPAs, and HR practitioners.

3) Fully IRS Compliant - Our forms and features are continuously updated to make sure they are fully IRS compliant.

Conclusion

File your PCORI Fee quickly and accurately with Simple720. Let our IRS‑authorized portal handle the calculations, bulk filings, and compliance updates so you never worry about errors or missed deadlines.

Our IRS-authorized platform helps CPAs, HR professionals, TPAs, and businesses file the PCORI Fee with confidence.

Start your PCORI Fee 2026 Online Filing today!