ACA Subsidy Calculator (2027 coverage year)
The enhanced subsidies expired. Estimate your 2027 premium tax credit — and see exactly where the 400% subsidy cliff would wipe it out.
Last updated: October 21, 2026
How it works
- 2027 coverage uses the 2026 poverty guidelines. The calculator selects the full HHS ASPE table for the 48 contiguous states and D.C., Alaska, or Hawaii. HHS ASPE 2026 Poverty Guidelines
- Income must be 100%–400% FPL in this simplified eligibility test. At exactly 400% the estimate remains eligible; the first dollar above the line produces a $0 credit. IRC §36B; IRS
- The expected contribution uses the IRS percentage table. The percentage is interpolated inside each published income band and multiplied by household MAGI. IRS Rev. Proc. 2025-25 §3.01
- The credit is the benchmark premium minus the expected contribution. It cannot be less than $0. Actual Marketplace results also depend on age, rating area, household eligibility, and the benchmark plan available locally.
- The enhanced ARPA credits ended December 31, 2025. This estimate applies the returned 400% cliff rather than the temporary 2021–2025 schedule; KFF and CRS document higher 2026 premium exposure for millions of enrollees. KFF; CRS R48290
Before using this estimate
This health-coverage estimate does not determine eligibility, select a plan, or recommend changing income. Confirm the benchmark premium and household details with the official Marketplace, and consult a licensed health-insurance agent or tax professional before acting.
FAQ
What happened to the enhanced subsidies?
The temporary enhanced premium tax credits expired on December 31, 2025, and Congress did not extend them. For 2026 and later coverage under current law, the older income limits and 400% FPL cliff apply again.
What is the subsidy cliff?
For this simplified federal eligibility test, household income may be no more than 400% of the applicable poverty guideline. At exactly 400% the estimate can still qualify; $1 above that dollar line makes the estimated premium tax credit $0.
What income counts?
The premium tax credit uses Marketplace household income, generally modified adjusted gross income for the tax household. This calculator treats the household MAGI you enter as the complete amount and cannot determine whose income must be included.
Why do I enter the premium myself?
The benchmark is the second-lowest-cost Silver plan for your ages and rating area. Because that price varies locally, enter the annual benchmark premium shown by Healthcare.gov when open enrollment begins rather than using a national average.
What if I'm below 100% FPL?
This calculator reports no federal premium tax credit below 100% FPL and flags the result as Medicaid/CHIP territory. Eligibility varies by state and personal circumstances, so check the Marketplace and your state Medicaid or CHIP agency.
When is open enrollment?
Open enrollment for 2027 Marketplace coverage starts in November 2026. Confirm the exact federal or state Marketplace dates and your local benchmark premium when enrollment opens.
Methodology
4 × FPL returns a $0 credit. Inside the eligible range, the calculator linearly interpolates the applicable percentage within the bands published in IRS Rev. Proc. 2025-25 §3.01, then computes annual required contribution = MAGI × applicable percentage and annual credit = max(0, annual SLCSP premium − required contribution). The IRS had not published a 2027 applicable-percentage table at the October 2026 review, so the published 2026 table is used as a disclosed planning assumption. The user-entered benchmark is the annual second-lowest-cost Silver plan premium; real premiums and credits vary by age, rating area, household members, other coverage, and Marketplace eligibility. This is an educational estimate, not health-insurance, tax, legal, or financial advice. Last updated: October 2026.Sources: IRC §36B; IRS Rev. Proc. 2025-25 §3.01; HHS ASPE 2026 Poverty Guidelines and Detailed Guidelines; Healthcare.gov; KFF ACA Marketplace Calculator and enhanced-credit expiration analysis; Congressional Research Service R48290; PolicyEngine; Bipartisan Policy Center — accessed October 2026Last updated: October 21, 2026 · Reviewed against IRS and HHS guidance