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ACA subsidy calculator
Enter your household’s MAGI to see where it sits against the poverty line, what you are expected to pay toward the benchmark silver plan, the premium tax credit, your cost-sharing reduction tier on silver plans, and the room left under the 400% line.
Expected contribution toward the benchmark plan, 2027, a year: $7,358.40.
Expected contribution toward the benchmark plan, 2027, a year$7,358.40One dollar above the 400% FPL line loses the whole credit; cost-sharing reductions stop at 250%.
MAGI$72,0002027 coverage, as entered
- MAGI, as entered$72,000
- Past 250% FPL$17,900
Roth conversions until Medicare
Each year before Medicare, a conversion can use the $14,560 of room under the line and keep the credit. Enter the youngest adult’s birth year and the balance to see how much can move to Roth each year before Medicare.
With $72,000 of MAGI for a household of 2 you are at 332.7% of the $21,640 poverty guideline. You are expected to pay 10.22% of MAGI, $7,358.40 a year ($613.20 a month), toward the benchmark silver plan. The credit is the benchmark premium minus this amount; enter the premium to see it. MAGI can rise $14,560 before the $86,560 line, above which no credit is allowed. No cost-sharing reduction applies above 250% FPL; MAGI $17,900 lower, at $54,100, would bring the 73% silver variant.
- MAGI332.7% of $21,640, household of 2$72,000
- ×Applicable percentage332.7% falls in the 300%–400% band, flat at 10.22%10.22%
- =Expected contribution, a year$7,358.40
- Poverty guideline, household of 2HHS guidelines, 48 states and DC$21,640
- ×Line400%
- =400% FPL line$86,560
- −MAGI$72,000
- =Room under the line$14,560
400% is a cliff. The enhanced credit lapsed after 2025, so for 2027 coverage eligibility stops above 400% FPL: one dollar of MAGI over the line loses the whole credit. Cost-sharing reductions apply only on silver plans, and only up to 250% FPL. Alaska and Hawaii use their own guidelines; choose the state to use them.
Calculations, not tax, legal or investment advice.
We’ll remind you to recheck before December 31
Year-end dividends and gains can push your 2026 MAGI over a line, and 2026 income sets the credit for 2026 coverage. We email you around November 20 and December 15 to recheck your 2026 income. Only your address is kept.
Method and sources
Your share of the poverty line is MAGI ÷ the HHS poverty guideline for your household size, from the HHS guidelines 2027 coverage uses, with $5,680 for each added person. From 100% to 400% of the line, the IRS applicable-percentage table sets the share of MAGI you are expected to pay toward the benchmark (second-lowest-cost silver) plan. Within a band the percentage rises in a straight line from its initial to its final value, rounded to two decimals. The credit is the benchmark premium minus that expected contribution, never below $0; a plan cheaper than the credit caps it at that plan’s premium. Above 400% no credit is allowed.
| Household size | Poverty guideline | 400% FPL line |
|---|---|---|
| 1 | $15,960 | $63,840 |
| 2 | $21,640 | $86,560 |
| 3 | $27,320 | $109,280 |
| 4 | $33,000 | $132,000 |
| 5 | $38,680 | $154,720 |
| 6 | $44,360 | $177,440 |
| 7 | $50,040 | $200,160 |
| 8 | $55,720 | $222,880 |
| MAGI, share of the poverty line | Initial percentage | Final percentage |
|---|---|---|
| 100% up to 133% | 2.15% | 2.15% |
| 133% up to 150% | 3.23% | 4.30% |
| 150% up to 200% | 4.30% | 6.78% |
| 200% up to 250% | 6.78% | 8.66% |
| 250% up to 300% | 8.66% | 10.22% |
| 300% to 400% | 10.22% | 10.22% |
Cost-sharing reductions come from the same poverty line. With MAGI from 100% to 250% of it, and a silver plan, the plan’s actuarial value rises and its out-of-pocket maximum (the Max columns) falls, in three tiers. The standard silver maximum for 2027 is $12,000 for one person. They need premium tax credit eligibility, so Medicaid and a state Basic Health Program replace them where those apply.
| MAGI up to, household of 2 | Silver actuarial value | Max, one person | Max, family |
|---|---|---|---|
| 150% FPL, $32,460 | 94% | $4,000 | $8,000 |
| 200% FPL, $43,280 | 87% | $4,000 | $8,000 |
| 250% FPL, $54,100 | 73% | $9,600 | $19,200 |
Tables and sources
- HHS 2026 Poverty Guidelines (Federal Register 2026-00755); IRS Premium Tax Credit Q&A A72027 coverage uses the 2026 HHS poverty guidelines (48 states + DC), the guidelines most recently published on the first day of open enrollment; the enhanced credit's 400% waiver covered 2021-2025 only and no later law extends it, so eligibility stops above 400% FPL · www.federalregister.gov
- IRS Rev. Proc. 2026-26Rev. Proc. 2026-26 §3.01: Applicable Percentage Table for taxable years beginning in 2027 (§36B(b)(3)(A)(i), §1.36B-3(g)); within a band the percentage rises linearly from the initial to the final percentage · www.irs.gov
- CMS, Premium Adjustment Percentage, Maximum Annual Limitation on Cost Sharing, Reduced Maximum Annual Limitation on Cost Sharing, and Required Contribution Percentage for the 2027 Benefit Year (2026-01-29)Cost-sharing reductions for 2027: silver plan variations at 94% AV (100%-150% FPL), 87% AV (over 150%-200%) and 73% AV (over 200%-250%), and their reduced out-of-pocket maximums (Table 1) · www.cms.gov
- HHS 2026 Poverty Guidelines (Federal Register 2026-00755), Alaska and Hawaii tablesState facts that change the ACA picture for 2027 coverage: Alaska and Hawaii poverty guidelines (2026 HHS guidelines), Medicaid expansion status (expansion adults up to 138% FPL: 133% plus the 5% disregard), and Basic Health Programs that replace marketplace credits from 138% to 200% FPL · www.federalregister.gov
ACA subsidy income limitsThe 400% line for every household size, for 2026 coverage and for 2027 coverage, and what you pay on the line.
See the 2027 limits