Reference
2027 ACA income limits
Every threshold that decides what you pay, in one place. These are the 2026 federal poverty guidelines, which are the ones that govern 2027 coverage.
Every threshold, by household size
One table covering the lines that matter: Medicaid expansion at 138%, the cost-sharing reduction bands at 150% and 250%, and the subsidy cliff at 400%.
| Household | 100% | 138% | 150% | 200% | 250% | 400% |
|---|---|---|---|---|---|---|
| 1 person | $15,960 | $22,025 | $23,940 | $31,920 | $39,900 | $63,840 |
| 2 people | $21,640 | $29,863 | $32,460 | $43,280 | $54,100 | $86,560 |
| 3 people | $27,320 | $37,702 | $40,980 | $54,640 | $68,300 | $109,280 |
| 4 people | $33,000 | $45,540 | $49,500 | $66,000 | $82,500 | $132,000 |
| 5 people | $38,680 | $53,378 | $58,020 | $77,360 | $96,700 | $154,720 |
| 6 people | $44,360 | $61,217 | $66,540 | $88,720 | $110,900 | $177,440 |
| 7 people | $50,040 | $69,055 | $75,060 | $100,080 | $125,100 | $200,160 |
| 8 people | $55,720 | $76,894 | $83,580 | $111,440 | $139,300 | $222,880 |
What each line means
- 100% is the floor for marketplace premium tax credits. Below it, you are generally expected to be on Medicaid.
- 138% is the Medicaid expansion threshold in the states that adopted it. In the states that did not, this is where the coverage gap lives.
- 150% is the top of the strongest cost-sharing reduction tier, which turns a silver plan into 94% actuarial value.
- 250% is where cost-sharing reductions end entirely.
- 400% is the cliff. Read what happens above it.
Alaska and Hawaii
Both states use higher poverty guidelines, which raises every threshold.
| Household | Contiguous 100% | Alaska 100% | Hawaii 100% |
|---|---|---|---|
| 1 person | $15,960 | $19,950 | $18,360 |
| 2 people | $21,640 | $27,050 | $24,890 |
| 3 people | $27,320 | $34,150 | $31,420 |
| 4 people | $33,000 | $41,250 | $37,950 |
| 5 people | $38,680 | $48,350 | $44,480 |
| 6 people | $44,360 | $55,450 | $51,010 |
| 7 people | $50,040 | $62,550 | $57,540 |
| 8 people | $55,720 | $69,650 | $64,070 |
What you are expected to contribute
Income does not just decide whether you qualify. It decides how much of the premium the law expects you to carry. These are the 2027 applicable percentages from IRS Rev. Proc. 2026-26, and they are the pre-2021 figures, because the enhanced schedule expired.
| Income as a share of poverty | You pay from | Up to |
|---|---|---|
| Under 133% | 2.15% | 2.15% |
| 133% to 150% | 3.23% | 4.30% |
| 150% to 200% | 4.30% | 6.78% |
| 200% to 250% | 6.78% | 8.66% |
| 250% to 300% | 8.66% | 10.22% |
| 300% to 400% | 10.22% | 10.22% |
Note the ceiling moved. In 2026 the top applicable percentage was 9.96%. For 2027 it is 10.22%. Everyone at the top of the eligible range is expected to pay a slightly larger share of income than they were a year ago, before any premium increase is applied.
Cost-sharing reduction bands
A separate subsidy, unaffected by the expiration of the enhanced credits, and available only on silver plans.
| Income | Silver plan value | Out-of-pocket max, one person | Family |
|---|---|---|---|
| 100% to 150% of poverty | 94% | $4,000 | $8,000 |
| 150% to 200% of poverty | 87% | $4,000 | $8,000 |
| 200% to 250% of poverty | 73% | $9,600 | $19,200 |
Common questions
Which year's poverty guidelines apply to 2027 coverage?
The 2026 guidelines, published in the Federal Register on January 15, 2026. Marketplace subsidies always use the guidelines from the year before the coverage year. Using the wrong year is the most common error people make when checking this themselves.
What is the minimum income to qualify for a marketplace subsidy?
Generally 100% of the federal poverty level, which is $15,960 for one person for 2027 coverage. Below that, in states that expanded Medicaid you would normally qualify for Medicaid instead. In states that did not expand, there is a coverage gap where a household is too poor for a marketplace credit and not eligible for Medicaid.
Do Alaska and Hawaii use different numbers?
Yes. Both have higher federal poverty guidelines. For one person, 100% of poverty is $15,960 in the contiguous states, $19,950 in Alaska, and $18,360 in Hawaii. Every threshold shifts upward accordingly.
What counts as income?
Modified adjusted gross income: your adjusted gross income plus tax-exempt interest, non-taxable Social Security benefits, and any excluded foreign earned income. It includes everyone on your tax return, not just the people enrolling in coverage.
Sources
- 1.HHS 2026 Poverty Guidelines, 91 FR 1797
- 2.IRS Rev. Proc. 2026-26 (2027 applicable percentages)
- 3.CMS 2027 Payment Parameters Guidance
- 4.healthinsurance.org: Cost-sharing subsidies
- 5.healthinsurance.org: Federal poverty level reference
Marketplace rules change through legislation, rulemaking, and litigation. Confirm anything you are about to act on, or call and ask.
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