Ginti US

ACA Subsidy Calculator 2026 (400% Cliff)

Enter your household income and size and the benchmark silver premium to see your 2026 credit and how close you are to the cliff.

Household income for 2026 ($)

Modified AGI for everyone in your tax household.Household size

Benchmark silver plan premium ($ a month)

The second-lowest-cost silver plan for your household, shown on HealthCare.gov or your state marketplace.

Where you live

Premium tax credit

$52 a month

$624 a year at 9.96% of income

Income vs poverty line: 383.4%
The cliff (400%): $62,600
Credit just under the cliff: $30 a month
You pay for the benchmark: $498 a month

The enhanced credits of 2021 to 2025 expired, so in 2026 the credit stops completely above 400% of the poverty line ($62,600 for your household). From 2026 you also repay all of any advance credit you weren't entitled to, with no cap.

What you entered

Income: $60,000Household: 1Benchmark: $550 a month

1
Poverty line for 1 (2025 guidelines, used for 2026 coverage)
$15,650 + $5,500 × 0= $15,650
2
Your income as a share of it
$60,000 ÷ $15,650= 383.4%
3
Share of income you are expected to pay (Rev. Proc. 2025-25, sliding within the band)
table at 383.4%= 9.96%
4
Expected contribution for the year
$60,000 × 9.96%= $5,976
5
Credit: the benchmark silver plan less your contribution
$550 × 12 − $5,976= $624 a year

Result

Credit a month: $52

Applicable percentages from Rev. Proc. 2025-25 and the 2025 HHS poverty guidelines. The credit can be used for any metal-level plan, but it is sized on the benchmark silver plan.

2026 premium tax credit for one person

With a $550-a-month benchmark silver plan in the 48 contiguous states, using the 2025 poverty line of $15,650 and the Rev. Proc. 2025-25 percentages.

Income	Share of poverty line	Share you pay	Credit a year
$25,000	159.7%	4.66%	$5,435
$40,000	255.6%	8.61%	$3,156
$55,000	351.4%	9.96%	$1,122
$62,600	400.0%	9.96%	$365
$62,601	over 400%	no credit	$0

The last two rows are the cliff: one dollar of income above 400% of the poverty line ends the credit. For a family of four the line is $128,600. Below 100% of the poverty line there is no credit either; Medicaid usually covers that range.

Why the cliff is back

The enhanced credits of 2021 to 2025 expired at the end of 2025, so for 2026 coverage the premium tax credit is again limited to households from 100% to 400% of the poverty line, and the share of income you're expected to pay runs from 2.10% to 9.96% (Rev. Proc. 2025-25). The poverty line used is 2025's: $15,650 for one person plus $5,500 for each extra person. Above 400%, $62,600 for one person or $128,600 for a family of four, the credit drops to nothing, and from 2026 any excess advance credit has to be repaid in full.

How the credit is worked out

The credit is the cost of the second-lowest-cost silver plan in your area minus your expected contribution: your income times the applicable percentage for your share of the poverty line. A single person with $40,000 of income is at 255.6% of the poverty line and is expected to pay 8.61%, $3,444 a year; with a $550 benchmark premium the credit is $3,156 a year. At $62,600 the credit is $365; at $62,601 it is zero.

Frequently asked questions

What is the income limit for ACA subsidies in 2026?

400% of the federal poverty line: $62,600 for one person, $84,600 for two, $106,600 for three and $128,600 for four in the 48 contiguous states and DC, using the 2025 guidelines. Alaska and Hawaii have higher lines. There is no credit at all above the limit in 2026.

Did the enhanced ACA subsidies get extended?

Not as of this page's last update. The enhanced credits that removed the 400% limit and lowered contributions expired at the end of 2025. Congress has debated extending them, but no extension had become law, so 2026 marketplace credits follow the original rules.

What happens if my income ends up above 400%?

You must repay all the advance credit paid to your insurer for the year when you file your 2026 return. From 2026 there is no cap on that repayment. Pre-tax contributions to a 401(k), a traditional IRA or an HSA lower your MAGI and can bring you back under the line.

What is the benchmark plan?

The second-lowest-cost silver plan available to your household where you live. Your credit is sized on it, but you can use the credit on any bronze, silver, gold or platinum marketplace plan. HealthCare.gov shows the benchmark when you browse plans.