The general answer is yes, with conditions that matter more than the answer does. Medicare premiums are generally treated as medical expenses, and medical expenses are deductible only to the extent they exceed a percentage of income and only for people who itemise rather than take the standard deduction. There is also a separate and more generous route for some self-employed people.
The general route, and why most people do not use it
Premiums for Part B, Part D, Medicare Advantage and Medigap are generally medical expenses, deductible as part of the total medical expenses that exceed a percentage of adjusted gross income, and only on an itemised return. Since most households take the standard deduction, most never reach the question. The premiums involved are not trivial, though: the standard Part B premium alone is $202.90 each month in 2026, before any income adjustment.
The self-employed health insurance route
Self-employed people with net profit from the business may be able to deduct health insurance premiums, including Medicare premiums, as an adjustment to income rather than as an itemised deduction. That is a materially better outcome where it applies, because it does not require itemising and is not subject to the percentage-of-income floor. Whether it applies depends on the business and the year, and the IRS publication on the point is the authority.
What this site is and is not saying
This page states the general shape of a published rule and links to the authority for it. It is not tax advice, it does not know anybody's return, and it takes no details from anyone. Two things it is worth checking with somebody who does know your return: whether itemising beats the standard deduction in your case at all, and whether the self-employed route is open to you, because those decide the answer far more than the general rule does.
Questions people ask about are medicare premiums tax deductible
Is the Part B premium deductible?
Generally as a medical expense, subject to the percentage-of-income floor and only if you itemise.
What about a Medigap or Advantage premium?
Generally treated the same way, as medical expenses. The IRS publication linked below is the authority.
Is there a better route for the self-employed?
There can be: an adjustment to income rather than an itemised deduction, which avoids the floor. Whether it applies depends on the business.
Is this tax advice?
No. It is a description of a published rule with a link to the source. This site takes no details and knows nothing about anyone's return.