Poverty level · threshold
400% of the federal poverty level: the 2026 subsidy ceiling
For 2026 health plans, one dollar of income above this line removes the whole premium tax credit. Here is the line for every household size.
Checked by Radif Partners · Editorial policy · How we calculate
For 2026 Marketplace coverage, 400% of the federal poverty level is $62,600 a year for one person, $84,600 for two, $106,600 for three and $128,600 for a family of four in the 48 states and DC. The figures come from the 2025 poverty guidelines, which HealthCare.gov uses for 2026 savings. Above that income, the premium tax credit is zero, whatever the price of the plan. Below it, the benchmark silver plan costs at most 9.96% of income, the top of the 2026 table from 300% to 400%. From 2021 to 2025 there was no ceiling: households above 400% paid at most 8.5% of income for the benchmark plan, and those extra credits expired at the end of 2025. Because the cap on repaying excess advance credits is also gone from tax year 2026, a household whose income ends the year above the line repays every dollar of advance credit it received. In Alaska the line for one person is $78,200, in Hawaii $71,960.
400% of the 2025 poverty guideline for your household
400% of poverty, per year
$106,600
| Per month | $8,883 |
| Per week | $2,050 |
| 100% guideline (2025) | $26,650 |
The 400% line for every household size
The premium tax credit for 2026 is available from 100% to 400% of the poverty guideline, and HealthCare.gov applies the 2025 guidelines to 2026 coverage. The table gives the resulting ceilings. The last column shows 400% of the 2026 guideline, which will not decide 2026 credits but is the figure HealthCare.gov's rule points to for the following coverage year.
| Household size | 400%, 48 states and DC | Per month | Alaska | Hawaii | 400% of the 2026 guideline |
|---|---|---|---|---|---|
| 1 | $62,600 | $5,217 | $78,200 | $71,960 | $63,840 |
| 2 | $84,600 | $7,050 | $105,720 | $97,280 | $86,560 |
| 3 | $106,600 | $8,883 | $133,240 | $122,600 | $109,280 |
| 4 | $128,600 | $10,717 | $160,760 | $147,920 | $132,000 |
| 5 | $150,600 | $12,550 | $188,280 | $173,240 | $154,720 |
| 6 | $172,600 | $14,383 | $215,800 | $198,560 | $177,440 |
| 7 | $194,600 | $16,217 | $243,320 | $223,880 | $200,160 |
| 8 | $216,600 | $18,050 | $270,840 | $249,200 | $222,880 |
From a slope to a wall
For five years the 400% mark meant little. Under the table that applied from 2021 to 2025, written into section 36B of the tax code, the expected contribution climbed to 8.5% of income at 400% and stayed there with no upper limit, so a household above 400% still got a credit whenever the benchmark plan cost more than 8.5% of its income. That table expired after 2025. The 2026 table in IRS Rev. Proc. 2025-25 runs from 2.1% to 9.96% and stops at 400%.
A single adult with a benchmark plan of $900 a month shows the jump. With $61,600 of income, $1,000 under the line, the credit is about $389 a month. With $63,600, $1,000 over, it is $0; under the expired rules the same person would have received $450 a month. A couple in their sixties paying $2,000 a month for the benchmark plan feels it more: $1,500 under the line they get about $15,723 for the year, $1,500 over it nothing, where the old table would have given $16,682. The larger the premium, the larger the amount that disappears at the line.
Income that counts toward the line
The test uses projected modified adjusted gross income for the whole tax household for the coverage year: the adjusted gross income of the tax return plus untaxed foreign income, non-taxable Social Security benefits and tax-exempt interest. SSI is left out. Contributions that lower AGI, such as those to a traditional IRA, lower MAGI too, which is why the HealthCare.gov savings pages tell you to start from your AGI and adjust it for expected changes. The household is the tax household: you, a spouse if married, and everyone you claim as a dependent.
The year-end reconciliation is where the line bites. Advance credits are based on the estimate you gave; the tax return compares them with the credit your actual income allows. Since tax year 2026, excess advance payments are repaid in full, so an income that ends the year above 400% turns every advance dollar into tax due. Reporting income changes to the Marketplace during the year limits the surprise. The ACA subsidy calculator computes the credit at any income, the ACA subsidy cliff guide covers ways people manage the line, and the 250% page explains the other 2026 threshold on the Marketplace. For every percentage, see the federal poverty level.