Home / 2027 ACA subsidy and affordability reference
2027 ACA subsidy and affordability reference
Plan year 2027 reference. Reviewed October 11, 2026. General education, not an eligibility determination or tax advice. Financial assistance depends on household, coverage offers, tax filing, residency and applicable citizenship or eligible-noncitizen rules. Affordable minimum-value employer coverage or applicable government coverage can affect eligibility.
2026 poverty guidelines used for 2027 Marketplace coverage
Annual amounts for the 48 contiguous states and DC. Multiples are calculated from HHS base amounts; Alaska and Hawaii use higher guidelines. Above eight household members, add $5,680 per person at 100% FPL. The 138% column is Medicaid expansion context; state rules and guideline timing differ from Marketplace rules.
| Household | 100% | 138% | 150% | 200% | 250% | 300% | 400% |
|---|---|---|---|---|---|---|---|
| 1 | $15,960 | $22,025 | $23,940 | $31,920 | $39,900 | $47,880 | $63,840 |
| 2 | $21,640 | $29,863 | $32,460 | $43,280 | $54,100 | $64,920 | $86,560 |
| 3 | $27,320 | $37,702 | $40,980 | $54,640 | $68,300 | $81,960 | $109,280 |
| 4 | $33,000 | $45,540 | $49,500 | $66,000 | $82,500 | $99,000 | $132,000 |
| 5 | $38,680 | $53,378 | $58,020 | $77,360 | $96,700 | $116,040 | $154,720 |
| 6 | $44,360 | $61,217 | $66,540 | $88,720 | $110,900 | $133,080 | $177,440 |
| 7 | $50,040 | $69,055 | $75,060 | $100,080 | $125,100 | $150,120 | $200,160 |
| 8 | $55,720 | $76,894 | $83,580 | $111,440 | $139,300 | $167,160 | $222,880 |
Expected premium contribution
The percentage of projected annual household Marketplace MAGI used to calculate your contribution toward the benchmark second-lowest-cost Silver plan. Percentages are interpolated within each band; your chosen plan may cost more or less. General PTC income eligibility is 100% through 400% FPL under current law, with other conditions. The temporary above-400% expansion ended after 2025.
| Income as % of FPL | Initial percentage | Final percentage |
|---|---|---|
| Below 133% | 2.15% | 2.15% |
| 133% to below 150% | 3.23% | 4.30% |
| 150% to below 200% | 4.30% | 6.78% |
| 200% to below 250% | 6.78% | 8.66% |
| 250% to below 300% | 8.66% | 10.22% |
| 300% through 400% | 10.22% | 10.22% |
| Above 400% | Generally no PTC | Generally no PTC |
Cost-sharing and affordability thresholds
| Category | Income / conditions | Self-only | Other than self-only |
|---|---|---|---|
| Standard ACA annual cost-sharing ceiling | All income levels | $12,000 | $24,000 |
| Certain additional individual-market Bronze designs | Subject to availability and rule conditions | $15,600 | $31,200 |
| Silver CSR - 94% AV | 100% through 150% FPL | $4,000 | $8,000 |
| Silver CSR - 87% AV | Above 150% through 200% FPL | $4,000 | $8,000 |
| Silver CSR - 73% AV | Above 200% through 250% FPL | $9,600 | $19,200 |
These are federal ceilings, not every plan’s actual limit or deductible. Ordinary income-based CSR requires an eligible Marketplace Silver plan; American Indian and Alaska Native rules differ. Premiums, uncovered services and generally out-of-network charges do not count. Certain additional individual-market Bronze plans may use the higher ceiling shown above; check the specific SBC. Catastrophic 130% cost-sharing changes begin in 2028.
Employer affordability: 10.22%
For plan years beginning in 2027, compare the required contribution for eligible minimum-value employer coverage with 10.22% of household income. Employee affordability uses qualifying self-only cost; eligible family members use the applicable family coverage cost. An unaffordable offer may permit Marketplace assistance if other requirements are met. ICHRA affordability has its own calculation; an allowance does not establish eligibility by itself.
Catastrophic affordability exemption: 8.50%
The 2027 required-contribution percentage for the affordability exemption is 8.50%. Catastrophic enrollment is generally available to people under 30 or people with an approved applicable exemption; cost above this threshold is not an automatic enrollment approval. Other hardship pathways may apply. PTC cannot pay catastrophic premiums.
Keep estimates current
Report income and household changes promptly. For tax years after 2025, repayment caps no longer limit excess advance premium tax credits. Reconcile APTC using Form 8962 when required. Follow Marketplace verification notices; income alone does not guarantee eligibility or a special enrollment period.
Official references
- HHS poverty guidelines
- IRS 2027 contribution and affordability percentages
- CMS 2027 cost-sharing and exemption parameters
- 2027 final rule and Bronze exception
- IRS premium tax credit eligibility and reconciliation
- CMS 2027 eligibility changes
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