Adults under 65 who buy Marketplace coverage for 2027 pay a set share of household income toward the benchmark silver plan, and the premium tax credit covers the rest. The IRS published that share in Rev. Proc. 2026-26: 2.15% of income below 133% of the federal poverty level (FPL), rising to 10.22% from 300% to 400% FPL. Income above 400% FPL gets no credit, because the enhanced credits that removed that cap ended on December 31, 2025.
The table below compares the 2027 and 2026 coverage percentages by income band. Dollar examples for a single adult and a worked credit calculation follow. This page answers how much of your income you pay; for the dollar cutoff above which the credit ends, see 400% of the federal poverty level. Check your own household with the CoveredUSA screener.
Coverage Breakdown
Direct answer: what you pay toward the premium tax credit benchmark in 2027
It depends on your income. For 2027 Marketplace coverage, the expected contribution is 2.15% to 10.22% of household income toward the benchmark silver plan (Rev. Proc. 2026-26). Income under 133% FPL pays 2.15%; income from 300% to 400% FPL pays 10.22%. The premium tax credit pays the rest of the benchmark premium. Above 400% FPL there is no credit.
The 2027 applicable percentage table from Rev. Proc. 2026-26
The IRS published the 2027 applicable percentage table in Rev. Proc. 2026-26, section 3.01, and it applies to taxable years beginning in calendar year 2027, which means Marketplace plans bought from November 1, 2026 for 2027 coverage. The table runs from 2.15% of household income (below 133% of the federal poverty level, FPL) up to 10.22% (from 300% to 400% FPL). The 2027 table is slightly higher than the 2026 table, which ran from 2.10% to 9.96% under Rev. Proc. 2025-25, so the same income is expected to put a little more toward the benchmark plan in 2027 coverage.
Inside each band the percentage is not a single flat rate. A household at the bottom of the 150% to 200% FPL band pays 4.30% in 2027 coverage and one at the top pays close to 6.78%, with the rate rising evenly in between. At 300% FPL and above, up to 400%, the rate stays at 10.22%. The same 10.22% is also the 2027 Required Contribution Percentage, the line that decides whether job-based coverage counts as affordable (Rev. Proc. 2026-26 sec. 3.02). Compare the 2027 and 2026 columns in the table above for your income band.
How much a single adult pays at each income level (2027 coverage)
Single adults buying 2027 coverage can read their expected contribution straight from the table below. The 2027 credit is measured against the 2026 poverty guideline of $15,960 for 1 person in the 48 states and DC. A single adult at 200% FPL ($31,920 in 2027 coverage) is expected to pay 6.78%, or about $2,164 a year ($180 a month). A family of 4 at 200% FPL ($66,000 in 2027 coverage, using the $33,000 guideline for 4) pays about $4,475 a year at the same 6.78%.
Percentages between the band edges, such as the 5.54% at 175% FPL in the table, are straight-line interpolations under 26 USC 36B(b)(3)(A). Alaska and Hawaii use higher poverty guidelines, so their dollar income at each percentage is higher. The percentage of income is the same in every state.
How the premium tax credit is calculated from the table (2027)
The premium tax credit for 2027 equals the benchmark premium minus your expected contribution, where the benchmark is the second-lowest-cost silver plan in your area for the people on your application. As an illustration with an assumed benchmark of $600 a month, a single adult at 200% FPL has an expected contribution of $180 a month (6.78% of $31,920 in 2027 coverage, divided by 12), so the credit is $420 a month. That credit can be applied to any metal-level plan, and a cheaper bronze plan can cost little after the credit. A benchmark below your expected contribution produces no credit.
Cost-sharing reductions are separate. Silver plans for people up to 250% FPL (about $39,900 for 1 person in 2027 coverage) carry lower deductibles and copays. Income is Modified Adjusted Gross Income (MAGI): adjusted gross income plus tax-exempt interest, excluded foreign income, and all Social Security benefits, taxable or not (26 USC 36B(d)(2)(B)(iii)). Household size is your tax household: you, your spouse, and your dependents.
2027 versus 2026 coverage: what changed in the premium tax credit
Marketplace shoppers comparing 2027 with 2026 see three differences. First, the enhanced premium tax credits from the American Rescue Plan and Inflation Reduction Act ended on December 31, 2025 and were not extended, so the 400% FPL cap applies again and the 2027 table above is the original-law table with higher rates. Second, from tax year 2026 there is no cap on repaying excess advance credits, so a household whose income ends higher than estimated repays the full difference on Form 8962 (P.L. 119-21 sec. 71305). Third, the 2027 percentages are higher: 2.15% to 10.22% against 2.10% to 9.96% for 2026 coverage.
Eligibility for the credit also narrows in 2027 coverage. The credit is limited to US citizens, green card holders, Cuban and Haitian entrants, and citizens of Micronesia, the Marshall Islands and Palau; refugees, asylees, TPS holders and visa holders can still buy a plan at full price but no longer get the credit starting with 2027 coverage (P.L. 119-21 sec. 71301). DACA recipients cannot get Marketplace coverage or the credit in any state. For the dollar income cutoffs at 400% FPL for both years, see the CoveredUSA page on 400% of the federal poverty level, and for who qualifies, see Obamacare income limits. BenefitsUSA's earlier premium tax credit 2027 projection was written before the IRS published the official table; this page carries the official figures.
Where income below 138% FPL and above 400% FPL fits (2027 coverage)
Adults under 65 with income below 138% FPL ($22,025 for 1 person in 2026) are usually in Medicaid in the 40 states and DC that expanded it, not on the Marketplace table, though the 2.15% rate applies to anyone under 133% FPL who is eligible for the credit. In 9 of the 10 non-expansion states (AL, FL, GA, KS, MS, SC, TN, TX, WY), an adult under 100% FPL gets neither Medicaid nor a premium tax credit, which is the coverage gap. The tenth, Wisconsin, covers adults up to 100% FPL through BadgerCare Plus, so Wisconsin adults are not in the gap. Check your state program first.
Households above 400% FPL ($63,840 for 1 person and $132,000 for 4 in 2027 coverage) get no credit at any benchmark price. Their options are listed in the alternatives section below.
Alternatives if the premium tax credit is small or zero in 2027
Households whose 2027 credit is small or zero have several routes to cut the cost of ACA-compliant coverage. Each is a rule, not a recommendation of any plan.
- Lower your MAGI: pre-tax contributions to a traditional 401(k), traditional IRA or health savings account reduce MAGI, which can move you into a lower percentage in 2027 or back under the 400% FPL line.
- Check Medicaid or CHIP: income under 138% FPL ($22,025 for 1 person in 2026) in an expansion state qualifies adults for Medicaid, and children qualify at higher income levels in most states. Apply any time of year at your state agency or HealthCare.gov.
- Employer coverage: job-based coverage is affordable in 2027 if the employee-only premium is no more than 10.22% of household income, and an affordable offer blocks the credit.
- Pick a lower-metal plan: a bronze plan has a lower premium, and the credit applies to it, though the deductible is higher.
- Buy at full price above 400% FPL: every Marketplace plan is ACA-compliant, must cover essential health benefits, and cannot deny you for a preexisting condition, even without a credit.
How to see your own 2027 contribution and enroll
Open enrollment for 2027 coverage runs from November 1, 2026 to January 15, 2027, with an earlier deadline for coverage starting January 1, so confirm the current dates on HealthCare.gov. Estimate your 2027 MAGI, enter your household size, and the Marketplace applies the table above to show your exact monthly premium for each plan. Update the application whenever income or household changes, because the advance credit is reconciled on your 2027 tax return and any excess must be repaid in full. Medicare is separate: this table covers adults under 65 buying Marketplace plans, not Original Medicare Part A, Part B or Part D.
Frequently Asked Questions
What is the 2027 applicable percentage table for the premium tax credit?
The 2027 table in Rev. Proc. 2026-26 runs from 2.15% of household income below 133% FPL to 10.22% from 300% to 400% FPL. Bands in between are 3.23% to 4.30% (133% to under 150%), 4.30% to 6.78% (150% to under 200%), 6.78% to 8.66% (200% to under 250%), and 8.66% to 10.22% (250% to under 300%). It applies to 2027 coverage.
How much will I pay for a Marketplace plan in 2027 on $40,000 of income?
A single adult with $40,000 of income in 2027 coverage is at about 250% FPL ($39,900 for 1 person), so the expected contribution is about 8.68% of income, or roughly $3,472 a year ($289 a month). The premium tax credit covers the rest of the benchmark silver premium. A cheaper plan can cost less than the benchmark.
Is the 2027 premium tax credit table higher than 2026?
Yes. The 2027 coverage table runs from 2.15% to 10.22% of income, against 2.10% to 9.96% for 2026 coverage (Rev. Proc. 2025-25). Every band rose slightly, so the same income is expected to contribute a little more toward the benchmark plan in 2027, before accounting for changes in premiums.
Is there still a 400% FPL cutoff for the 2027 premium tax credit?
Yes. The enhanced credits that removed the cap ended on December 31, 2025 and were not extended. For 2027 coverage, income above 400% FPL ($63,840 for 1 person, $132,000 for 4) gets no premium tax credit. The 10.22% rate is the highest rate in the table and applies from 300% to 400% FPL.
What income counts when I use the applicable percentage table?
The Marketplace uses Modified Adjusted Gross Income (MAGI) for your tax household: adjusted gross income plus tax-exempt interest, excluded foreign income, and all Social Security benefits, including the untaxed part. For 2027 coverage you estimate your 2027 MAGI and compare it with the 2026 poverty guidelines ($15,960 for 1 person).
What happens if my income ends up higher than I estimated for 2027?
From tax year 2026 there is no cap on repaying excess advance premium tax credits. If your 2027 income ends higher than you reported, you repay the full difference on Form 8962, at any income level. Report income changes to the Marketplace during the year to adjust the advance credit.
Who gets the premium tax credit starting with 2027 coverage?
Starting with 2027 coverage, the credit is limited to US citizens, green card holders, Cuban and Haitian entrants, and citizens of Micronesia, the Marshall Islands and Palau, with income at or below 400% FPL. Refugees, asylees, TPS holders and visa holders can still buy a plan at full price. DACA recipients cannot enroll in Marketplace coverage.
What are the alternatives if I get no premium tax credit in 2027?
Options include lowering MAGI with pre-tax retirement or health savings contributions, checking Medicaid or CHIP eligibility, using affordable employer coverage (10.22% of household income or less in 2027), choosing a bronze plan, or buying a Marketplace plan at full price, which stays ACA-compliant and covers preexisting conditions.
