For 2027 coverage the premium tax credit cuts off at 400% of the federal poverty line, which is $63,840 for one person and $132,000 for a family of four.
This is a cliff, not a taper. A household one dollar above the line receives nothing at all. The enhanced subsidies that removed this cliff applied through 2025 only.
| Household size | 100% of poverty line | 400% — the cut-off |
|---|---|---|
| 1 person | $15,960 | $63,840 |
| 2 people | $21,640 | $86,560 |
| 3 people | $27,320 | $109,280 |
| 4 people | $33,000 | $132,000 |
| 5 people | $38,680 | $154,720 |
Source: HHS 2026 poverty guidelines, which price 2027 Marketplace coverage
Which Year AppliesWhy 2026 poverty guidelines price 2027 coverage
A Marketplace plan year is measured against the poverty guidelines in force when its open enrollment began. Enrollment for 2027 opens on November 1, 2026, so the guidelines published in January 2026 are the ones that apply. It looks like a stale figure and is not — it is the rule.
The figures above are for the 48 contiguous states. Alaska and Hawaii use higher schedules.
The CliffWhat the cliff costs a household
Just under the line, a household pays no more than 10.22% of income toward the benchmark Silver plan and the credit covers the rest. Just over it, the household pays the full sticker price. For an older couple in Florida that difference can run to well over a thousand dollars a month, which is why the gap is worth modelling before you file.
Income here is modified adjusted gross income for everyone on the tax return. Increasing pre-tax retirement or HSA contributions lowers it, and can bring a household back under the line.
Next StepsWhat to do next
Work out where your expected 2027 income sits against the table above. If you are close to the line in either direction, model it properly before open enrollment closes — the difference between $131,000 and $133,000 for a family of four is not small. Report income changes to the Marketplace during the year so the credit is reconciled correctly at tax time.
More QuestionsPeople also ask
Is there a minimum income for ACA subsidies?
Credits generally start at 100% of the poverty line. In Florida, which has not expanded Medicaid, income below that can fall into the coverage gap — too little for credits, too much for Medicaid.
What if I earn more than I estimated?
The credit is reconciled on your tax return. Earning more than estimated means repaying some of it, so tell the Marketplace as soon as your income changes.
Does the cliff apply in 2026 too?
Yes. The applicable percentage table stops at 400% of the poverty line for both 2026 and 2027.
This page explains officially published figures. It is not an insurance quote and not an eligibility determination. Only HealthCare.gov, Medicare.gov, Social Security or the carrier can determine your eligibility and your actual price.