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 26, 2026
How it works
- Coverage years 2026 / 2027 use 2025 / 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 / 2026-26 §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?
Plan for November 1–December 15, 2026 for January 1, 2027 coverage. HealthCare.gov currently lists January 15 as the later closing date; confirm the final 2027 dates with your federal or state Marketplace.
Methodology
Annual subsidy = max(0, annual second-lowest-cost Silver benchmark premium − MAGI × interpolated applicable percentage). Exactly 400% FPL is eligible under the income test; $1 over is not. Marketplace enrollment can still be available without a subsidy. Special below-poverty exceptions, employer coverage, Medicaid eligibility and tax reconciliation are not determined here.
Verbatim IRS 2026 table, Rev. Proc. 2025-25 §3.01:
For taxable years beginning in calendar year 2026, the Applicable Percentage Table for purposes of § 36B(b)(3)(A)(i) and § 1.36B-3(g) is: Household income percentage of Federal poverty line: Initial percentage Final percentage Less than 133% 2.10% 2.10% At least 133% but less than 150% 3.14% 4.19% At least 150% but less than 200% 4.19% 6.60% At least 200% but less than 250% 6.60% 8.44% At least 250% but less than 300% 8.44% 9.96% At least 300% but not more than 400% 9.96% 9.96%
Verbatim IRS 2027 table, Rev. Proc. 2026-26 §3.01:
For taxable years beginning in calendar year 2027, the Applicable Percentage Table for purposes of § 36B(b)(3)(A)(i) and § 1.36B-3(g) is: Household income percentage of Federal poverty line: Initial percentage Final percentage Less than 133% 2.15% 2.15% At least 133% but less than 150% 3.23% 4.3% At least 150% but less than 200% 4.3% 6.78% At least 200% but less than 250% 6.78% 8.66% At least 250% but less than 300% 8.66% 10.22% At least 300% but not more than 400% 10.22% 10.22%
IRS PTC overview: If your household income is more than 400 percent of the FPL for your family size, you are not allowed a premium tax credit
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Coverage 2026 uses 2025 HHS guidelines; coverage 2027 uses 2026 guidelines. HHS tables cover sizes 1–8 for each region, with published additional-person increments. [VERIFY: calendar-year 2027 HHS guidelines are not yet available and are not needed for coverage 2027.] The 2025 enhanced-rule comparison holds the selected poverty line, income and benchmark fixed; it is a rate-only counterfactual, not an actual 2025 premium estimate. A separate 2026-rule result uses the same household and benchmark with the actual 2025 FPL.
Plan for November 1–December 15, 2026 for January 1 coverage. HealthCare.gov currently says December 15 is the January 1 deadline and January 15 is the final closing date. [VERIFY: confirm final 2027/state enrollment closing dates.] Benchmark input is user-supplied because premiums vary by age and rating area. Federal estimates only, not advice.
Sources accessed October 26, 2026: 2026 IRS table; 2027 IRS table; IRS cliff rule; 2025 enhanced Table 2; HHS 2025 complete table; HHS 2026 complete table; coverage-year convention; enrollment dates.
Sources: IRS Rev. Proc. 2025-25 / 2026-26 §3.01; IRS PTC overview; Form 8962 Table 2; HHS ASPE 2025/2026; HealthCare.gov — accessed October 2026Last updated: October 26, 2026 · Reviewed against IRS and HHS guidance