2027 Open Enrollment guide
2027 ACA subsidy income limits
Who qualifies for help paying 2027 Marketplace premiums, how much you'll pay, and what the return of the 400% “subsidy cliff” means for your household.
2027 ACA income limits by household size
2027 Marketplace coverage uses the 2026 federal poverty guidelines for the 48 contiguous states (HHS ASPE):
| Household size | 100% FPL | 138% FPL* | 250% FPL** | 400% FPL (cliff) |
|---|---|---|---|---|
| 1 | $15,960 | $22,025 | $39,900 | $63,840 |
| 2 | $21,640 | $29,863 | $54,100 | $86,560 |
| 3 | $27,320 | $37,702 | $68,300 | $109,280 |
| 4 | $33,000 | $45,540 | $82,500 | $132,000 |
| 5 | $38,680 | $53,378 | $96,700 | $154,720 |
| 6 | $44,360 | $61,217 | $110,900 | $177,440 |
| 7 | $50,040 | $69,055 | $125,100 | $200,160 |
| 8 | $55,720 | $76,894 | $139,300 | $222,880 |
*138% is the usual Medicaid limit in expansion states. **Cost-sharing reductions (lower deductibles on Silver plans) are available up to 250%. Each additional person adds $5,680 at 100% FPL.
How much you'll pay for a benchmark plan
Your tax credit is set so the second-lowest-cost Silver plan in your area costs no more than a fixed share of your income (IRS Rev. Proc. 2026-26):
| Household income (% of FPL) | Share of income for benchmark plan |
|---|---|
| Under 133% | 2.15% |
| 133% – 150% | 3.23% – 4.30% |
| 150% – 200% | 4.30% – 6.78% |
| 200% – 250% | 6.78% – 8.66% |
| 250% – 300% | 8.66% – 10.22% |
| 300% – 400% | 10.22% |
| Over 400% | No tax credit |
Example
A family of four earning $80,000 (about 242% of FPL) would pay roughly 8.4% of income, about $6,700 a year or $560 a month, for the benchmark Silver plan. The tax credit covers the rest. A Bronze plan could cost much less. The same family earning $133,000 is just over the cliff and would pay full price.
Tips if you're near the cliff
- Estimate 2027 income carefully. If you get too much credit in advance, you'll repay it at tax time.
- Pre-tax retirement and HSA contributions can lower the income used for the credit.
- Report income changes during the year so your credit is adjusted.
Not sure where you land? Check your 2027 savings estimate or call 803-851-3589.
Frequently asked questions
What is the income limit for ACA subsidies in 2027?
For 2027 coverage, premium tax credits are generally limited to households with income from 100% to 400% of the federal poverty level. That's $15,960 to $63,840 for one person and $33,000 to $132,000 for a family of four in the 48 contiguous states.
Is the ACA subsidy cliff back for 2027?
Yes. The enhanced credits that removed the 400% cap expired December 31, 2025. Unless Congress acts, income even $1 above 400% of the poverty level means no premium tax credit for 2027.
How much will I have to pay for a benchmark plan in 2027?
Under IRS Rev. Proc. 2026-26, the expected contribution for the benchmark Silver plan ranges from 2.15% of income for the lowest incomes up to 10.22% for households between 300% and 400% of the poverty level.
Which year's poverty guidelines are used for 2027 coverage?
2027 Marketplace coverage uses the 2026 HHS poverty guidelines, which start at $15,960 for one person in the 48 contiguous states.
How can I stay under the 400% limit?
Contributions to a traditional 401(k), traditional IRA, HSA or self-employed retirement plan can lower your modified adjusted gross income. Talk to a tax professional about your situation.