14 rows · reviewed 2026-11-04 · QuantCalc Research
The 2027 ACA affordability percentage is 10.22%: employer coverage is affordable for 2027 plan years if the employee's self-only premium is no more than 10.22% of household income (Rev. Proc. 2026-26, up from 9.96% in 2026). For 2027 coverage the premium tax credit ends above 400% of the poverty line: $63,840 for one person, $86,560 for two and $132,000 for a family of four (48 contiguous states and DC).
| Household income as % of federal poverty line | 2026 initial | 2026 final | 2027 initial | 2027 final |
|---|---|---|---|---|
| Less than 133% | 2.10% | 2.10% | 2.15% | 2.15% |
| At least 133% but less than 150% | 3.14% | 4.19% | 3.23% | 4.30% |
| At least 150% but less than 200% | 4.19% | 6.60% | 4.30% | 6.78% |
| At least 200% but less than 250% | 6.60% | 8.44% | 6.78% | 8.66% |
| At least 250% but less than 300% | 8.44% | 9.96% | 8.66% | 10.22% |
| At least 300% but not more than 400% | 9.96% | 9.96% | 10.22% | 10.22% |
| Household size | 100% of FPL | 150% of FPL | 400% of FPL (subsidy cliff) |
|---|---|---|---|
| 1 | $15,960 | $23,940 | $63,840 |
| 2 | $21,640 | $32,460 | $86,560 |
| 3 | $27,320 | $40,980 | $109,280 |
| 4 | $33,000 | $49,500 | $132,000 |
| 5 | $38,680 | $58,020 | $154,720 |
| 6 | $44,360 | $66,540 | $177,440 |
| 7 | $50,040 | $75,060 | $200,160 |
| 8 | $55,720 | $83,580 | $222,880 |
Dollar amounts: 2026 HHS poverty guidelines (ASPE), the guidelines used to set premium tax credit eligibility for 2027 coverage. The 150% and 400% columns are those guidelines multiplied by 1.5 and 4.
Every figure in this table is generated from the canonical ACA Subsidy Percentages 2027 reference on QuantCalc, not hand-typed into this widget. Plan Roth conversions, RMDs, and IRMAA exposure together with the Roth Conversion Planner.