Quick Answer: For 2026, ACA marketplace premium tax credits are available to households earning between 100% and 400% of the Federal Poverty Level. That is $15,060 to $60,240 for a single person, or $31,200 to $124,800 for a family of four. The enhanced subsidies from the American Rescue Plan expired December 31, 2025, and the 400% FPL cap is back in effect as of 2026.
If you had ACA coverage in 2025 and your plan suddenly got much more expensive in 2026, you are not imagining it. The enhanced premium tax credits that were in place since 2021 expired at the end of 2025. That changes who qualifies, how much subsidy you receive, and what happens if your income estimate was off.
This guide covers the exact income limits for 2026, how subsidies are calculated at each income level, what cost-sharing reductions are available, and how to check your eligibility in about two minutes at CoveredUSA.
2026 ACA Income Limits by Household Size
Eligibility for premium tax credits in coverage year 2026 is based on the 2025 Federal Poverty Guidelines. Your household income must fall between 100% and 400% of the FPL to qualify for an Advanced Premium Tax Credit (APTC).
In Medicaid expansion states, the lower bound is effectively 138% FPL, since people below that threshold qualify for Medicaid instead.
Full Income Limit Table: 100% to 400% FPL
| Household Size | 100% FPL | 138% FPL | 200% FPL | 400% FPL |
|---|
| 1 person | $15,060 | $20,783 | $30,120 | $60,240 |
| 2 people | $20,440 | $28,207 | $40,880 | $81,760 |
| 3 people | $25,820 | $35,632 | $51,640 | $103,280 |
| 4 people | $31,200 | $43,056 | $62,400 | $124,800 |
| 5 people | $36,580 | $50,480 | $73,160 | $146,320 |
| 6 people | $41,960 | $57,905 | $83,920 | $167,840 |
| 7 people | $47,340 | $65,329 | $94,680 | $189,360 |
| 8 people | $52,720 | $72,754 | $105,440 | $210,880 |
For households larger than 8 people, add $5,380 per additional person to the 100% FPL figure, then scale the other columns proportionally. Alaska and Hawaii have higher FPL thresholds.
Income is measured as Modified Adjusted Gross Income (MAGI), which includes wages, self-employment income, Social Security, rental income, and most other taxable income. It does not include Supplemental Security Income or SNAP benefits.
What the 2026 Subsidy Cliff Means for You
Before 2026, the American Rescue Plan Act (ARPA) and the Inflation Reduction Act had temporarily removed the 400% FPL income cap. Anyone, at any income level, could qualify for a subsidy as long as benchmark plan premiums would exceed 8.5% of their income.
That provision expired on December 31, 2025. As of 2026:
- Income above 400% FPL means no premium tax credit at all
- The required premium contributions at every income level are higher than they were in 2025
- There is no repayment cap for 2026 -- if your actual income ends up higher than your estimate, you must repay the full excess APTC on your tax return
Example: A 60-year-old couple earning $85,000 per year (roughly 402% FPL) paid roughly $7,225 in 2025 due to the enhanced credit. In 2026, with no subsidy at all, their benchmark premium could exceed $22,000. That is the cliff.
If you were on the higher end of the subsidy range in 2025 and wondering why your 2026 premiums jumped, the cliff explains it.
How Much Subsidy Do You Get? Premium Contribution Table
The size of your premium tax credit depends on how far your income sits from the 400% FPL ceiling. The subsidy covers the gap between the benchmark plan cost (second-lowest-cost Silver plan in your area) and your expected contribution.
As of 2026, the expected contribution percentages reverted to the pre-ARPA schedule:
| Income Range (% FPL) | Maximum % of Income You Pay |
|---|
| 100% to 133% | 2.0% |
| 133% to 150% | 3.0% to 4.0% |
| 150% to 200% | 4.0% to 6.0% |
| 200% to 250% | 6.0% to 8.0% |
| 250% to 300% | 8.0% to 9.0% |
| 300% to 400% | 9.0% to 9.02% |
Your subsidy equals the benchmark plan cost minus your expected contribution amount. If the benchmark plan in your area costs less than what you are expected to contribute, your subsidy is $0 even if you are within the income window.
Cost-Sharing Reductions (CSR): The Extra Benefit Below 250% FPL
If your income is at or below 250% of FPL, you may qualify for Cost-Sharing Reductions in addition to the premium tax credit. CSRs lower your deductible, copays, and out-of-pocket maximum -- but only on Silver-tier plans.
| Income Level | CSR Tier | Actuarial Value |
|---|
| 100% to 150% FPL | Highest CSR | 94% plan value |
| 150% to 200% FPL | Middle CSR | 87% plan value |
| 200% to 250% FPL | Base CSR | 73% plan value |
| Above 250% FPL | No CSR | Standard Silver (70%) |
To receive CSR benefits, you must enroll in a Silver plan. Enrolling in a Bronze or Gold plan forfeits your CSR eligibility even if you qualify based on income.
Medicaid vs. ACA Marketplace: Which Covers You?
Your income does not just determine your subsidy amount -- it determines which program you fall into. Here is how the income zones break down as of 2026:
| Income Level | What You Qualify For |
|---|
| Below 100% FPL | ACA marketplace (if not in a Medicaid expansion state) |
| 100% to 138% FPL | ACA marketplace OR Medicaid depending on your state |
| 138% to 400% FPL | ACA marketplace with premium tax credit |
| Above 400% FPL | ACA marketplace with no premium subsidy |
In the 40 states plus Washington D.C. that expanded Medicaid, adults earning up to 138% FPL qualify for Medicaid -- not the ACA marketplace. That means in expansion states, the effective lower bound for marketplace subsidies is 138% FPL.
In the 10 states that have not expanded Medicaid, adults below 100% FPL fall into what is sometimes called the "coverage gap." They earn too little for marketplace subsidies but are not covered by their state's Medicaid program either.
See the full list at CoveredUSA's ACA income limits reference page.
Who Qualifies: Step-by-Step Checklist
To qualify for premium tax credits on the ACA marketplace in 2026, you must meet all of the following:
- Income between 100% and 400% FPL (see table above)
- Not eligible for affordable employer-sponsored insurance -- "affordable" means the employee-only premium does not exceed 9.02% of your household income
- Not eligible for Medicare or Medicaid based on your income and state
- Enrolled in a plan through the Health Insurance Marketplace (healthcare.gov or your state exchange) -- off-exchange plans do not qualify
- Not incarcerated (other than pending disposition of charges)
- Lawful U.S. resident -- undocumented immigrants are not eligible for premium tax credits
If you are unsure where you land, the fastest path is to use the CoveredUSA screener. It takes about two minutes, asks roughly 10 questions, and tells you which programs you qualify for.
How to Enroll in an ACA Marketplace Plan in 2026
Step 1: Check Open Enrollment Dates
For 2026 coverage, the open enrollment window typically runs November 1 through January 15 of the coverage year. Outside of open enrollment, you need a qualifying life event to trigger a Special Enrollment Period (SEP).
Common SEP triggers include:
- Losing job-based coverage
- Getting married or divorced
- Having or adopting a child
- Moving to a new coverage area
- Income changes that affect your subsidy eligibility
Step 2: Gather Your Documents
You will need:
- Social Security numbers for everyone in the household
- Most recent tax return (for income estimate)
- Employer insurance details (if offered through work)
- Current insurance information (if any)
Step 3: Compare Plans at Healthcare.gov or Your State Exchange
Thirteen states run their own exchanges (California, Colorado, Connecticut, Idaho, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Nevada, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Washington, and the District of Columbia). Everyone else uses healthcare.gov.
When comparing plans, look at:
- Your premium after the tax credit
- The deductible and out-of-pocket maximum
- Whether your doctors and prescriptions are in-network
Step 4: Estimate Income Carefully
Your 2026 subsidy is based on your projected 2026 MAGI. If your actual income ends up higher than projected:
- You must repay excess APTC when you file taxes
- As of 2026, there is no repayment cap -- you repay the full excess
If your income will be unpredictable, consider underestimating slightly or adjusting your APTC mid-year through your marketplace account.
Step 5: Screen Your Full Eligibility
Not everyone who visits the marketplace ends up there. Depending on your state, age, household size, and income, you may qualify for Medicaid, CHIP (for children), Medicare, or Medicare Savings Programs instead. Check your eligibility now at CoveredUSA -- it takes 2 minutes.
2026 ACA Subsidies vs. 2025: Key Differences
| Factor | 2025 (Enhanced) | 2026 (Reverted) |
|---|
| Income cap for subsidies | No cap (any income) | 400% FPL maximum |
| 0% premium threshold | Up to 150% FPL | Up to 133% FPL |
| Max contribution at benchmark | 8.5% (any income) | 9.02% at 300-400% FPL |
| APTC repayment cap | Capped by income | No cap, full repayment |
| Benchmark at 100-133% FPL | 0% of income | 2.0% of income |
The short version: if your 2025 plan became significantly more expensive in 2026, it is because the post-ARPA subsidy structure no longer applies.
Frequently Asked Questions
What are the ACA income limits for 2026?
For 2026, premium tax credits are available to households earning between 100% and 400% of the Federal Poverty Level. That is $15,060 to $60,240 for one person, $20,440 to $81,760 for two people, and $31,200 to $124,800 for a family of four. In Medicaid expansion states, the practical lower bound is 138% FPL.
Did the enhanced ACA subsidies expire in 2026?
Yes. The enhanced premium tax credits from the American Rescue Plan Act (extended by the Inflation Reduction Act through 2025) expired on December 31, 2025. As of 2026, the 400% FPL income cap is back, and required premium contributions at all income levels are higher than they were in 2025.
Can I get ACA subsidies if I make more than $60,000?
It depends on your household size. A single person earning more than $60,240 (400% FPL for one person) does not qualify in 2026. But a family of four earning $60,000 is well within the subsidy range -- their 400% FPL limit is $124,800. Income eligibility is always based on household income relative to FPL for your household size, not a flat dollar cutoff.
What happens if my income is below 100% FPL?
If you live in a Medicaid expansion state and earn below 138% FPL, you likely qualify for Medicaid. If you live in a non-expansion state and earn below 100% FPL, you may fall into a coverage gap where you are not eligible for either Medicaid or marketplace subsidies. The CoveredUSA screener will tell you which situation applies based on your state.
What is a cost-sharing reduction and who qualifies?
Cost-sharing reductions (CSRs) lower your deductible, copays, and out-of-pocket maximum on Silver plans. They are available to people earning between 100% and 250% FPL. At 100-150% FPL, CSRs bring the plan value up to 94% -- meaning the plan covers 94% of covered costs. You must enroll in a Silver plan to receive CSRs.
How is ACA income measured?
The ACA uses Modified Adjusted Gross Income (MAGI), which includes wages, self-employment income, tips, Social Security benefits, rental income, alimony received (for pre-2019 divorces), and taxable interest. It does not include child support, SNAP benefits, SSI, or most non-taxable income.
Can I get subsidies if my employer offers insurance?
If your employer offers insurance and the employee-only premium is considered "affordable" (9.02% of your household income or less in 2026), you are not eligible for marketplace subsidies -- even if the family tier of coverage is unaffordable. If the employee-only share exceeds 9.02% of income, you may qualify for marketplace subsidies.
What if my income changes during the year?
Report income changes to your marketplace account as soon as possible. Your APTC is reconciled on your tax return. If you received more subsidy than your actual income justified, you repay it -- with no repayment cap in 2026. If you received less than you were entitled to, you receive the difference as a tax credit or refund.
Check Your Eligibility in 2 Minutes
The income tables above give you a starting point, but your actual subsidy depends on the specific plans available in your zip code, your household composition, and whether you have access to employer or government coverage.
Check your eligibility now at CoveredUSA -- it takes 2 minutes and covers ACA marketplace plans, Medicaid, Medicare, and other programs in one place. No account required.
