What are the 2026 ACA income limits by household size?
| Household size | 100% FPL | 250% FPL | 400% FPL (cliff) |
|---|---|---|---|
| 1 | $15,650 | $39,125 | $62,600 |
| 2 | $21,150 | $52,875 | $84,600 |
| 3 | $26,650 | $66,625 | $106,600 |
| 4 | $32,150 | $80,375 | $128,600 |
| 5 | $37,650 | $94,125 | $150,600 |
2025 HHS poverty guidelines for the 48 contiguous states and DC, used for 2026 Marketplace coverage. Alaska and Hawaii have higher guidelines.
How much of your income do you pay for coverage?
| Income (% of poverty line) | Expected contribution |
|---|---|
| Under 133% | 2.1% of income |
| 133% – 150% | 3.14% – 4.19% of income |
| 150% – 200% | 4.19% – 6.6% of income |
| 200% – 250% | 6.6% – 8.44% of income |
| 250% – 300% | 8.44% – 9.96% of income |
| 300% – 400% | 9.96% of income |
| Over 400% | No premium tax credit |
Source: IRS Rev. Proc. 2025-25 (2026 applicable percentage table). Percentages rise smoothly within each band.
What is the 400% subsidy cliff?
Under the original ACA rules now back in force, the credit drops to zero the moment household income passes 400% of the poverty line. Earning one dollar more can cost an older couple thousands of dollars a year in lost subsidy. If you’re self-employed or close to the line, check how retirement and HSA contributions change your MAGI — the 1099 quarterly tax calculator and 401(k) calculator help you plan both sides.
Frequently asked questions
What is the income limit for ACA subsidies in 2026?
400% of the federal poverty line. For 2026 coverage that’s $62,600 for one person and $128,600 for a family of four in the 48 contiguous states. Above it there is no premium tax credit at all.
Did the enhanced Obamacare subsidies expire?
Yes. The larger credits from the American Rescue Plan and Inflation Reduction Act ended on December 31, 2025. The House passed a three-year extension in January 2026, but as of late September 2026 it had not become law, so 2026 coverage uses the original ACA rules.
How is the premium tax credit calculated?
Find your income as a percentage of the poverty line, look up the share of income you’re expected to pay (2.10% to 9.96% in 2026), and subtract that amount from the benchmark silver premium. What’s left is your monthly credit, which you can apply to any metal-level plan.
What happens if my income ends up higher than I estimated?
You reconcile the advance credit on Form 8962 when you file. If your income was higher, you may owe some back — and if it went over 400% of the poverty line, you may have to repay all of it.
How can I lower my MAGI to keep the subsidy?
Traditional 401(k), 403(b) and deductible IRA contributions, HSA contributions and self-employed health insurance and retirement deductions all reduce MAGI. Near the cliff, a few thousand dollars of contributions can be worth many thousands in credits.
Sources
Estimates for planning, not financial, tax or legal advice. CalciTools calculators use published government figures and the assumptions shown on each page. Your actual numbers depend on details we don’t model. Check important decisions with a qualified professional.