# How big is my ACA subsidy?

Estimates your 2026 ACA marketplace subsidy (the premium tax credit) from your household income, household size and the benchmark silver plan premium.

- Page: https://www.acalculator.org/finance/aca-subsidy-calculator
- JSON spec: https://www.acalculator.org/finance/aca-subsidy-calculator.json
- Version: 8e4f5342f9b9

## Default answer

Example with the default inputs (Household income for 2026 $40,000.00, People in your tax household 2, Where you live 48 states and DC, Benchmark plan premium a month $1,100.00): At 189% of the poverty line, your 2026 ACA subsidy is about $897.67 a month, so you pay $202.33 a month.

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| income | Household income for 2026 | Expected modified adjusted gross income (MAGI) of everyone in your tax household for 2026. |
| size | People in your tax household | You, your spouse if filing jointly, and everyone you claim as a dependent. |
| state | Where you live | Alaska and Hawaii have their own, higher poverty lines. |
| slcsp | Benchmark plan premium a month | The monthly premium of the second lowest cost silver plan for your household, shown on HealthCare.gov or your state marketplace. |
| premium | Your plan’s premium a month | The full monthly premium of the plan you pick. Leave it empty to use the benchmark plan. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| monthly | Subsidy a month | The yearly premium tax credit divided by 12. |
| credit | Subsidy for the year | Benchmark premium for 12 months minus your expected contribution, at most your plan’s premium. |
| net | You pay a month | Your plan’s premium minus the monthly subsidy. |
| fpl | Income as a percent of the poverty line | Household income ÷ the 2025 poverty guideline × 100, decimals dropped. |
| figure | Applicable percentage | The share of income you are expected to pay for the benchmark plan. |
| contribution | Your expected contribution a year | Household income × the applicable percentage, to the whole dollar. |
| note | Eligibility | Whether your income is in the 100% to 400% range the 2026 credit covers. |

## Method

FPL % = income ÷ 2025 poverty guideline × 100, decimals dropped; applicable % from the 2026 IRS table (2.10% to 9.96%); credit = 12 × benchmark premium − income × applicable %, at most your plan’s premium.

## Assumptions

- Coverage for all 12 months of 2026 at the same premiums.
- The 2026 applicable percentage table (Rev. Proc. 2025-25) and the 2025 HHS poverty guidelines.
- The enhanced credits for 2021 to 2025 ended; above 400% of the poverty line there is no credit.
- No one in the household can get Medicaid, Medicare or affordable employer coverage.
- The final credit is settled on your 2026 tax return from your actual income.

## Worked examples

1. income = $40,000.00, size = 2, state = 48, slcsp = $1,100.00 gives fpl = 189, figure = 6.07%, contribution = $2,428.00, credit = $10,772.00, monthly = $897.67, net = $202.33. Source: IRS Rev. Proc. 2025-25 (https://www.irs.gov/irb/2025-32_IRB) table and Form 8962 instructions (https://www.irs.gov/instructions/i8962).
2. income = $20,000.00, size = 1, state = 48, slcsp = $600.00 gives fpl = 127, figure = 2.1%, contribution = $420.00, credit = $6,780.00, monthly = $565.00, net = $35.00. Source: Rev. Proc. 2025-25: below 133% the applicable percentage is 2.10%.
3. income = $60,000.00, size = 4, state = 48, slcsp = $1,800.00, premium = $1,500.00 gives fpl = 186, figure = 5.93%, contribution = $3,558.00, credit = $18,000.00, monthly = $1,500.00, net = $0.00. Source: Form 8962 instructions: the credit is the smaller of the enrollment premium and the benchmark premium minus the contribution.
4. income = $62,600.00, size = 1, state = 48, slcsp = $900.00 gives fpl = 400, figure = 9.96%, contribution = $6,235.00, credit = $4,565.00, monthly = $380.42. Source: Rev. Proc. 2025-25: 300% to not more than 400% is 9.96%.
5. income = $50,000.00, size = 3, state = AK, slcsp = $1,400.00 gives fpl = 150, figure = 4.19%, contribution = $2,095.00, credit = $14,705.00, monthly = $1,225.42.
6. income = $15,000.00, size = 2, state = 48, slcsp = $700.00 gives fpl = 70, credit = $0.00, monthly = $0.00, net = $700.00. Source: IRS Questions and answers on the Premium Tax Credit: the credit is for household income of at least 100% of the poverty line.
7. income = $80,000.00, size = 1, state = 48, slcsp = $900.00 gives fpl = 511, credit = $0.00, monthly = $0.00, net = $900.00. Source: IRS Questions and answers on the Premium Tax Credit: from 2026 the credit is for 100% to 400% of the poverty line.

## FAQ

### How is the ACA subsidy calculated for 2026?

Your expected contribution is your household income times an applicable percentage from 2.10% to 9.96%, set by your income as a percent of the poverty line. The subsidy is the yearly premium of the benchmark silver plan minus that contribution.

### Is there an income limit for ACA subsidies in 2026?

Yes. The larger credits of 2021 to 2025 ended, so for 2026 the credit is for household income of 100% to 400% of the poverty line. For one person in the 48 states and DC, 400% is $62,600.

### Which poverty guidelines are used for 2026 coverage?

The 2025 HHS guidelines: $15,650 for one person plus $5,500 for each added person in the 48 states and DC. Alaska and Hawaii have higher figures.

### What is the benchmark plan?

It is the second lowest cost silver plan available to your household. The marketplace shows its premium. The subsidy is the same whichever plan you buy, but it can never be more than your plan’s premium.

### What if my income turns out different?

The credit paid in advance is settled on your 2026 tax return. If your income is higher than expected you may repay part of it; if it is lower you may get more back.

### What is the applicable percentage at 200% of the poverty line?

It is 6.60% in 2026. A single person at 200% has $31,300 of income and is expected to pay 31,300 × 0.066 = $2,066 a year for the benchmark plan.

## Sources

- Internal Revenue Service, Rev. Proc. 2025-25, Internal Revenue Bulletin 2025-32 (August 4, 2025), 2026 applicable percentage table: https://www.irs.gov/irb/2025-32_IRB (retrieved 2026-10-05)
- Internal Revenue Service, Instructions for Form 8962 (2025): https://www.irs.gov/instructions/i8962 (retrieved 2026-10-05)
- Internal Revenue Service, Questions and answers on the Premium Tax Credit: https://www.irs.gov/affordable-care-act/individuals-and-families/questions-and-answers-on-the-premium-tax-credit (retrieved 2026-10-05)
- Federal Register, Annual Update of the HHS Poverty Guidelines (2025), 90 FR 5917: https://www.federalregister.gov/documents/2025/01/17/2025-01377/annual-update-of-the-hhs-poverty-guidelines (retrieved 2026-10-05)