Health · every state
ACA subsidy calculator: your 2026 premium tax credit
Enter your expected 2026 income, your household and the benchmark premium: the calculator applies the 2026 IRS table.
Checked by Radif Partners · Editorial policy · How we calculate
Your 2026 premium tax credit is the price of the benchmark silver plan in your area minus an expected contribution that runs from 2.1% to 9.96% of your household income. The share depends on income measured against the 2025 poverty guideline, $15,650 for one person: 2.1% below 133%, rising to 9.96% from 300% to 400%. Above 400%, $62,600 for a single person and $128,600 for a family of four, there is no credit at all in 2026, because the enhanced rules of 2021 to 2025 expired. A single adult earning $45,000 in North Carolina, with a benchmark of $600 a month, is expected to pay $359 and receives $241 a month; under the expired table the credit would have been $394. From tax year 2026, any advance credit above what you are owed is repaid in full on your tax return.
Estimated 2026 premium tax credit, per month
$241
You would pay $359 a month for the plan
| Income as % of the 2025 guideline | 288% (guideline $15,650) |
| Applicable percentage, 2026 table | 9.58% |
| Your expected contribution | $359 a month · $4,312 a year |
| Benchmark silver premium | $600 a month |
| Premium tax credit 2026 | $241 a month · $2,888 a year |
| You pay for the plan | $359 a month |
| Under the 2021 to 2025 table (expired) | $394 a month |
| Income ceiling for a credit (400%) | $62,600 a year |
IRS applicable percentages for 2026 and the 2025 poverty guidelines used by the Marketplace. Reconciled on your 2026 tax return (Form 8962); from 2026 there is no cap on repaying an excess advance credit. How this is calculated.
How the credit is built
The premium tax credit of section 36B pays the difference between two numbers. The first is the monthly premium of the second-lowest-cost silver plan available to your household, called the benchmark; it depends on where you live, your age and who is covered, and the Marketplace shows it when you shop. The second is your expected contribution, a percentage of your yearly household income set by the IRS applicable percentage table for 2026. If the benchmark costs more than your contribution, the gap is your credit. You can use it on any metal level: a bronze plan cheaper than the benchmark may cost you little or nothing, a gold plan costs more.
Income means modified adjusted gross income for the whole tax household, estimated for 2026. It is compared with the 2025 poverty guideline, the one in effect when open enrollment started (HealthCare.gov). The credit can be paid in advance, month by month, straight to the insurer, or claimed in one piece when you file. Either way it is settled on your tax return.
The 2026 table in dollars
| Income, % of poverty | Share of income for the benchmark | One person | Family of 4 |
|---|---|---|---|
| Under 133% | 2.1% | up to $20,815 | up to $42,760 |
| 133% to under 150% | 3.14% to 4.19% | $20,815 to $23,475 | $42,760 to $48,225 |
| 150% to under 200% | 4.19% to 6.6% | $23,475 to $31,300 | $48,225 to $64,300 |
| 200% to under 250% | 6.6% to 8.44% | $31,300 to $39,125 | $64,300 to $80,375 |
| 250% to under 300% | 8.44% to 9.96% | $39,125 to $46,950 | $80,375 to $96,450 |
| 300% to 400% | 9.96% | $46,950 to $62,600 | $96,450 to $128,600 |
Worked examples
The table below runs the 2026 formula for six households. The incomes and benchmark premiums are assumptions chosen to show the range, not quotes: a $500 benchmark is plausible for a young single adult in many areas, $1,700 for a couple in their sixties. Your Marketplace gives the real figure.
| Household | Income vs poverty | Benchmark per month | You pay for benchmark | Credit 2026 | Credit under 2021-2025 table |
|---|---|---|---|---|---|
| Single adult, $20,000 | 128% | $500 | $35 | $465 | $500 |
| Single adult, $30,000 | 192% | $500 | $155 | $345 | $458 |
| Single adult, $45,000 | 288% | $600 | $359 | $241 | $394 |
| Couple, $66,000 | 312% | $1,700 | $548 | $1,152 | $1,353 |
| Family of 4, $45,000 | 140% | $1,500 | $134 | $1,366 | $1,500 |
| Family of 4, $90,000 | 280% | $1,600 | $701 | $899 | $1,210 |
Three patterns stand out. At low income the credit covers most of the premium: the family of four on $45,000 pays $134 a month toward a $1,500 benchmark. In the middle of the table the share climbs quickly, so a single adult moving from $30,000 to $45,000 sees the expected payment go from $155 to $359. And for older couples, high benchmarks keep the credit large right up to 400% of poverty, then it vanishes, a cliff explained in the ACA subsidy cliff.
What changed from 2025
From 2021 to 2025, a temporary table in section 36B(b)(3)(A)(iii) set the share at zero up to 150% of poverty, capped it at 8.5% of income and removed the 400% ceiling. That table applied only to taxable years beginning before January 1, 2026, and Congress did not extend it, so the permanent table, indexed each year, came back. The last column above shows what each household would have received under the old rules. HealthCare.gov now describes eligibility for the credit as income between 100% and 400% of the poverty level.
The 2025 budget law, Public Law 119-21, adds four rules. Repayment caps on excess advance credits disappear from tax year 2026 (section 71305). A plan bought during a special enrollment period opened only because of low income no longer qualifies for the credit, for plan years after 2025 (section 71304). Lawfully present immigrants under 100% of poverty who are barred from Medicaid by their status lose the credit from 2026 (section 71302), and from 2027 the credit is limited to citizens, green card holders, Cuban and Haitian entrants and COFA migrants (section 71301), as detailed in benefits for immigrants.
Medicaid, cost-sharing reductions and job-based coverage
Anyone eligible for Medicaid or CHIP cannot take the credit. In an expansion state a single adult is on Medicaid up to $22,024 of yearly income in 2026, so the credit really starts above that, not at 100%. In a non-expansion state the credit starts at $15,650, and adults below it may have no help at all, see Medicaid expansion states.
Up to 250% of poverty, $39,125 for one person, silver plans come with cost-sharing reductions that lower the deductible, the copayments and the out-of-pocket maximum (HealthCare.gov); you must pick a silver plan to get them. That is why a silver plan often beats a cheaper bronze plan at modest incomes even when the bronze premium is lower. People offered job-based coverage can claim the credit only if that coverage costs more than 9.96% of household income for the employee alone or fails the minimum value test.
Where to enroll
Most states use HealthCare.gov. 21 jurisdictions run their own Marketplace: Covered California (California), Connect for Health Colorado (Colorado), Access Health CT (Connecticut), DC Health Link (District of Columbia), Georgia Access (Georgia), Your Health Idaho (Idaho), Get Covered Illinois (Illinois), kynect (Kentucky), CoverME.gov (Maine), Maryland Health Connection (Maryland), Massachusetts Health Connector (Massachusetts), MNsure (Minnesota), Nevada Health Link (Nevada), Get Covered New Jersey (New Jersey), beWellnm (New Mexico), NY State of Health (New York), Pennie (Pennsylvania), HealthSource RI (Rhode Island), Vermont Health Connect (Vermont), Virginia's Insurance Marketplace (Virginia) and Washington Healthplanfinder (Washington). The credit and the table are the same everywhere; only the benchmark premium changes with the state, the county and your age. Each state page links to its Marketplace and shows the Medicaid line just below it.