ACA Subsidy Calculator: Your Premium Tax Credit for 2027
Estimate the premium tax credit for a Marketplace plan from your household income and size, and what the benchmark silver plan would cost you after it. Uses the IRS contribution table for the coverage year.
Estimate your tax credit
Don’t know your benchmark premium? Look it up from the CMS plan files for HealthCare.gov states. It fills in the benchmark box below.
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Uses the IRS applicable percentage table (Rev. Proc. 2026-26 for 2027, Rev. Proc. 2025-25 for 2026) and the HHS poverty guidelines from the year before coverage. The credit can’t be more than the plan’s premium. Nothing you type leaves your browser.
How the premium tax credit works
The credit fills the gap between what the benchmark plan costs and what the law says you should pay for it. The benchmark is the second-lowest-cost silver plan available to your household. The amount you’re expected to pay is a percentage of your household income, set each year by the IRS, and it rises with income.
You can apply the credit to any metal level. On a cheaper plan the credit covers more of the premium (sometimes all of it); on a more expensive plan you pay the difference. You can take it in advance each month or claim it when you file taxes. If your income ends up different from your estimate, the credit is reconciled on your tax return with Form 8962.
The 400% cliff is back
From 2021 through 2025, temporary rules capped premiums at 8.5% of income with no upper income limit. Those enhanced credits expired after 2025. For 2027, households above 400% of the poverty line get no credit at all, and expected contributions are higher at every income level. That is why a small change in income near 400% can change your premium by thousands of dollars a year.
2027 contribution table
| Income (% of poverty line) | You pay for the benchmark plan |
|---|
Source: IRS Rev. Proc. 2026-26. Within each band the percentage rises evenly from the lower to the upper figure.
Questions
What income counts for the ACA subsidy?
Modified adjusted gross income for the coverage year: adjusted gross income plus tax-exempt interest, untaxed foreign income and non-taxable Social Security benefits, for everyone in your tax household who has to file.
Which poverty guidelines are used?
The guidelines published the year before coverage. For 2027 coverage that is the 2026 HHS guidelines: $15,960 for one person plus $5,680 for each additional person in the 48 states and DC.
Can I get a subsidy if I have job-based coverage?
Usually not, if your employer’s plan is considered affordable and meets minimum value. For 2027, employee-only coverage is affordable if it costs no more than 10.22% of household income.
What if my income changes during the year?
Update your Marketplace application. If you took too much credit in advance, you may have to pay some back when you file; if you took too little, you get the rest as a refund.
Sources
- IRS, Rev. Proc. 2026-26 (2027 applicable percentage table) — irs.gov PDF; Rev. Proc. 2025-25 (2026) — irs.gov PDF.
- HHS poverty guidelines used for 2027 coverage — Federal Register; for 2026 coverage — Federal Register.
- HealthCare.gov, “How to estimate your expected income” — healthcare.gov.
Educational estimate, not tax advice. The Marketplace determines your actual eligibility and credit. Checked October 17, 2026. · Advertiser disclosure