ACA 2027: a single filer at 250% of poverty owes 8.66% of income
The IRS table for 2027 runs from 2.15% to 10.22% of income and stops at 400% of poverty. The out-of-pocket cap is $12,000. Enrollment opens November 1, 2026.
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- What happened
- Open enrollment for 2027 Marketplace coverage begins November 1, 2026 and, at the federally facilitated Marketplace, ends January 15, 2027. The IRS applicable percentage table for taxable year 2027 (Rev. Proc. 2026-26) runs from 2.15% of household income below 133% of poverty to 10.22% at 300% to 400%, and has no row above 400%. The 2027 maximum out-of-pocket limit is $12,000 self-only and $24,000 for other coverage.
- Why
- The premium tax credit pays the difference between the second-lowest-cost silver plan and a fixed share of the household's income. For 2027 the IRS has published that share from the statute as indexed, so the credit shrinks as income rises and stops at 400% of poverty. The 2025 table, by contrast, ran from 0% to 8.50% and continued above 400%.
- The numbers that matter
- 8.66%Share of income a household at exactly 250% of poverty pays toward the benchmark plan, taxable year 2027 (Rev. Proc. 2026-26)$3,455.34Calculated 2027 benchmark contribution for a single filer at 250% of poverty ($39,900 × 8.66%)$12,0002027 maximum annual limitation on cost sharing, self-only; $24,000 other than self-only (CMS, January 29, 2026)January 15, 2027End of open enrollment at the federally facilitated Marketplace (CMS statement, July 27, 2026)
- Why it matters
- A single person at $63,840 of income pays up to $6,524.45 a year toward the benchmark plan in 2027; one dollar more and, under the published table, there is no credit at all.
- What happens nextas we saw it on 31 Oct 2026
- Open enrollment starts November 1, 2026. HealthCare.gov lists December 15, 2026 as the last day to pick a plan for coverage starting January 1, 2027 and January 15, 2027 as the last day of the period.
Premium tax credit
The required contribution rises from 4.30% of income at 150% of poverty to 10.22% at 300%, stays there to 400%, and the table has no row beyond that.
| 150% of poverty | 4.3 |
|---|---|
| 200% | 6.78 |
| 250% | 8.66 |
| 300% | 10.22 |
| 400% | 10.22 |
Applicable percentage of household income, taxable years beginning in 2027; 2025 cap shown as the markerSource: IRS, Rev. Proc. 2026-26, section 3.01, applicable percentage table for 2027; 2025 marker from Rev. Proc. 2024-35
Go deeper
A single person with income of $63,840 in 2027 can receive a premium tax credit that caps the cost of the benchmark Marketplace plan at $6,524.45 for the year. A single person with income of $63,841 cannot receive one. That is what the Internal Revenue Service's applicable percentage table for taxable year 2027 says, and it is the arithmetic that sits under the open enrollment period that begins November 1, 2026.
The table is in Revenue Procedure 2026-26. The 2025 table, in Revenue Procedure 2024-35, started at 0.00% and had a row for incomes “at least 400% and higher”. The 2027 table has neither. This piece sets out what the agencies have published for 2027, does the arithmetic for a single filer, and notes what is not yet published.
The dates: November 1, 2026 to January 15, 2027
Data
Open enrollment at the federally facilitated Marketplace begins November 1, 2026 and ends January 15, 2027
A CMS statement dated July 27, 2026 says HHS “has not altered the dates for the Open Enrollment period contained in 45 CFR 155.410(e)(4)” and that “Open Enrollment at the Federally-facilitated Marketplace will begin on November 1, 2026 and end on January 15, 2027.” HealthCare.gov's dates page lists the same sequence: November 1, December 15 as the “last day to enroll in or change plans for coverage to start January 1”, and January 15 as the last day of the period.
A CMS statement dated July 27, 2026 says HHS “has not altered the dates for the Open Enrollment period contained in 45 CFR 155.410(e)(4)” and that “Open Enrollment at the Federally-facilitated Marketplace will begin on November 1, 2026 and end on January 15, 2027.” HealthCare.gov's dates page lists the same sequence: November 1, December 15 as the “last day to enroll in or change plans for coverage to start January 1”, and January 15 as the last day of the period.
The statement matters because an earlier CMS rule, the Marketplace Integrity and Affordability final rule of June 20, 2025, had set the federal platform's window at November 1 through December 15 “for plan year 2027 and later”. The July 27, 2026 statement is the later document and HealthCare.gov's calendar reflects it. State-run Marketplaces set their own windows.
Nov 1, 2026
Open enrollment for 2027 coverage begins on HealthCare.gov
Dec 15, 2026
Last day to enrol or change plans for coverage starting January 1, 2027
Jan 1, 2027
Coverage starts for those who enrolled by December 15 and paid the first premium
Jan 15, 2027
Open enrollment ends at the federally facilitated Marketplace
Feb 1, 2027
Coverage starts for those who enrolled December 16 to January 15
The 2027 applicable percentage table
The premium tax credit, section 36B of the Internal Revenue Code, is the gap between the premium of the second-lowest-cost silver plan available to the household (the “benchmark”) and a share of household income that rises with income. The IRS publishes that share as the applicable percentage table; the 2027 table is in section 3.01 of Rev. Proc. 2026-26, effective “for taxable years and plan years beginning in calendar year 2027”.
| Household income, % of poverty line | 2027 initial | 2027 final | 2025 initial | 2025 final |
|---|---|---|---|---|
| Less than 133% | 2.15% | 2.15% | 0.00% | 0.00% |
| 133% to under 150% | 3.23% | 4.30% | 0.00% | 0.00% |
| 150% to under 200% | 4.30% | 6.78% | 0.00% | 2.00% |
| 200% to under 250% | 6.78% | 8.66% | 2.00% | 4.00% |
| 250% to under 300% | 8.66% | 10.22% | 4.00% | 6.00% |
| 300% to 400% | 10.22% | 10.22% | 6.00% | 8.50% |
| Above 400% | no row | no row | 8.50% | 8.50% |
Source: IRS, Rev. Proc. 2026-26, section 3.01 (2027); IRS, Rev. Proc. 2024-35, section 2.01 (2025). The 2025 table's rows are “less than 150%”, then 50-point bands to “at least 300% but less than 400%”, then “at least 400% and higher”; they are aligned to the 2027 bands here. Within a band the percentage moves in a straight line from initial to final.
Fact
The 2025 table was a temporary statutory table for 2021 to 2025; the 2027 table is the indexed original
Footnote 2 of Rev. Proc. 2024-35 says the American Rescue Plan Act added section 36B(b)(3)(A)(iii) to provide the table for 2021 and 2022, that the Inflation Reduction Act “extended to taxable years beginning in calendar years 2023-2025 the Applicable Percentage Table enacted by the ARPA”, and that the provision “also suspends indexing of the Applicable Percentage Table for taxable years 2021-2025”. Rev. Proc. 2026-26 cites section 36B(b)(3)(A)(i) and (ii), the original indexed table, and does not mention the temporary one. The 2026 table in Rev. Proc. 2025-25 has the same shape, running from 2.10% to 9.96%.
Footnote 2 of Rev. Proc. 2024-35 says the American Rescue Plan Act added section 36B(b)(3)(A)(iii) to provide the table for 2021 and 2022, that the Inflation Reduction Act “extended to taxable years beginning in calendar years 2023-2025 the Applicable Percentage Table enacted by the ARPA”, and that the provision “also suspends indexing of the Applicable Percentage Table for taxable years 2021-2025”. Rev. Proc. 2026-26 cites section 36B(b)(3)(A)(i) and (ii), the original indexed table, and does not mention the temporary one. The 2026 table in Rev. Proc. 2025-25 has the same shape, running from 2.10% to 9.96%.
Fact
The IRS eligibility page states the 400% ceiling
The IRS page “Eligibility for the premium tax credit”, last reviewed November 5, 2025, says income must be at least 100% of the poverty line and, “for years other than 2021 and 2022, no more than 400 percent of the federal poverty line for your family size”. It also says that if income ends the year at 400% or more, “you will have to repay all of your excess advance credit payments for that tax year”.
The IRS page “Eligibility for the premium tax credit”, last reviewed November 5, 2025, says income must be at least 100% of the poverty line and, “for years other than 2021 and 2022, no more than 400 percent of the federal poverty line for your family size”. It also says that if income ends the year at 400% or more, “you will have to repay all of your excess advance credit payments for that tax year”.
The poverty line, and the arithmetic for a single filer
Data
The 2026 poverty guideline for one person is $15,960, and that is the figure 2027 coverage uses
HHS's 2026 poverty guidelines list $15,960 for one person in the 48 contiguous states and the District of Columbia, $21,640 for two and $33,000 for four; Alaska ($19,950) and Hawaii ($18,360) are higher. The IRS eligibility page says the credit uses the guidelines “published at the time of the first day of the annual open enrollment period for coverage for that year”, so the guidelines published in January 2026 apply to 2027 coverage.
HHS's 2026 poverty guidelines list $15,960 for one person in the 48 contiguous states and the District of Columbia, $21,640 for two and $33,000 for four; Alaska ($19,950) and Hawaii ($18,360) are higher. The IRS eligibility page says the credit uses the guidelines “published at the time of the first day of the annual open enrollment period for coverage for that year”, so the guidelines published in January 2026 apply to 2027 coverage.
Wealth Signal calculation
At 250% of poverty a single filer's income is $39,900 and the 2027 benchmark contribution is $3,455.34, or $287.95 a month
2.5 × $15,960 = $39,900. At exactly 250% the 2027 table's percentage is 8.66% (the initial percentage of the 250% to 300% band). $39,900 × 8.66% = $3,455.34 a year; ÷ 12 = $287.945, about $287.95 a month. The credit, if any, is the benchmark premium minus this amount. Under the 2025 table the percentage at 250% was 4.00%: $39,900 × 4.00% = $1,596.00, a difference of $1,859.34 a year for the same income.
2.5 × $15,960 = $39,900. At exactly 250% the 2027 table's percentage is 8.66% (the initial percentage of the 250% to 300% band). $39,900 × 8.66% = $3,455.34 a year; ÷ 12 = $287.945, about $287.95 a month. The credit, if any, is the benchmark premium minus this amount. Under the 2025 table the percentage at 250% was 4.00%: $39,900 × 4.00% = $1,596.00, a difference of $1,859.34 a year for the same income.
Wealth Signal calculation
At 400% of poverty the income is $63,840 and the contribution is $6,524.45, or $543.70 a month
4 × $15,960 = $63,840. The 2027 percentage for the 300% to 400% band is 10.22% at both ends. $63,840 × 10.22% = $6,524.45 a year; ÷ 12 = $543.70 a month. Under the 2025 table the top rate was 8.50%: $63,840 × 8.50% = $5,426.40, so the same income owes $1,098.05 more toward the benchmark in 2027 before any premium change.
4 × $15,960 = $63,840. The 2027 percentage for the 300% to 400% band is 10.22% at both ends. $63,840 × 10.22% = $6,524.45 a year; ÷ 12 = $543.70 a month. Under the 2025 table the top rate was 8.50%: $63,840 × 8.50% = $5,426.40, so the same income owes $1,098.05 more toward the benchmark in 2027 before any premium change.
Wealth Signal calculation
The cliff: at $63,841 the table has no row
Rev. Proc. 2026-26's last band is “at least 300% but not more than 400%”. $63,841 is 400.006% of $15,960, which is more than 400%, and the IRS eligibility page says income must be “no more than 400 percent of the federal poverty line”. The 2025 table had a row for “at least 400% and higher” at 8.50%; the 2027 table does not. The loss at the line is the whole credit, not a step in the percentage.
Rev. Proc. 2026-26's last band is “at least 300% but not more than 400%”. $63,841 is 400.006% of $15,960, which is more than 400%, and the IRS eligibility page says income must be “no more than 400 percent of the federal poverty line”. The 2025 table had a row for “at least 400% and higher” at 8.50%; the 2027 table does not. The loss at the line is the whole credit, not a step in the percentage.
Wealth Signal calculation
Inside a band the percentage is interpolated: $45,000 of income is 281.95% of poverty and owes 9.66%
$45,000 ÷ $15,960 = 2.8195, or 281.95% of poverty, inside the 250% to 300% band. The fraction of the band covered is (281.95 − 250) ÷ 50 = 0.639. Percentage = 8.66% + 0.639 × (10.22% − 8.66%) = 8.66% + 1.00% = 9.66%. Contribution = $45,000 × 9.66% = $4,345.65 a year, about $362.14 a month.
$45,000 ÷ $15,960 = 2.8195, or 281.95% of poverty, inside the 250% to 300% band. The fraction of the band covered is (281.95 − 250) ÷ 50 = 0.639. Percentage = 8.66% + 0.639 × (10.22% − 8.66%) = 8.66% + 1.00% = 9.66%. Contribution = $45,000 × 9.66% = $4,345.65 a year, about $362.14 a month.
$15,960
2026 poverty guideline, one person
48 states and DC; used for 2027 coverage (HHS)
$3,455.34
Benchmark contribution at 250% of poverty
Calculated: $39,900 × 8.66%, 2027
$6,524.45
Benchmark contribution at 400% of poverty
Calculated: $63,840 × 10.22%, 2027
The out-of-pocket cap: $12,000 and $24,000
Data
The 2027 maximum annual limitation on cost sharing is $12,000 for self-only coverage and $24,000 for other than self-only, up 13.2%
CMS's premium adjustment percentage guidance for 2027, dated January 29, 2026, states that “the 2027 maximum annual limitation on cost sharing is $12,000 for self-only coverage” and “$24,000 for other than self-only coverage”, and that this “represents an approximately 13.2 percent increase from the 2026 parameters of $10,600 for self-only coverage” and $21,200. The figure is the 2014 limit of $6,350 multiplied by a “premium adjustment percentage” of 1.8916224814 (the 2026 per-enrollee private premium projection of $8,919 divided by the 2013 figure of $4,715), rounded down to the next $50; the family figure is twice the self-only figure.
CMS's premium adjustment percentage guidance for 2027, dated January 29, 2026, states that “the 2027 maximum annual limitation on cost sharing is $12,000 for self-only coverage” and “$24,000 for other than self-only coverage”, and that this “represents an approximately 13.2 percent increase from the 2026 parameters of $10,600 for self-only coverage” and $21,200. The figure is the 2014 limit of $6,350 multiplied by a “premium adjustment percentage” of 1.8916224814 (the 2026 per-enrollee private premium projection of $8,919 divided by the 2013 figure of $4,715), rounded down to the next $50; the family figure is twice the self-only figure.
| Household income | Self-only | Other than self-only | Share of the full cap |
|---|---|---|---|
| 100% to 150% of poverty (94% AV silver) | $4,000 | $8,000 | 33.3% |
| Above 150% to 200% (87% AV silver) | $4,000 | $8,000 | 33.3% |
| Above 200% to 250% (73% AV silver) | $9,600 | $19,200 | 80.0% |
| All other plans | $12,000 | $24,000 | 100% |
Source: CMS, Premium Adjustment Percentage, Maximum Annual Limitation on Cost Sharing, Reduced Maximum Annual Limitation on Cost Sharing, and Required Contribution Percentage for the 2027 Benefit Year, January 29, 2026, Table 1 and section V. Share of the full cap is a calculation: $4,000 ÷ $12,000 and $9,600 ÷ $12,000.
The cap is the most a plan can ask an enrollee to pay in deductibles, copayments and coinsurance for in-network essential benefits in a plan year, not what most people spend. The reduced caps apply only to silver plans and to incomes at or below 250% of poverty, so the 250% line matters twice: for the credit's percentage and for the cost-sharing reduction. Checking CMS's 13.2%: ($12,000 − $10,600) ÷ $10,600 = 13.2%.
Fact
Two other “percentages” exist for 2027 and neither is the credit table
Section VII of the same CMS guidance gives a 2027 “required contribution percentage under section 5000A” of 8.50%, up from 8.05%, for the affordability exemption. Rev. Proc. 2026-26 sets 10.22% under section 36B(c)(2)(C)(i)(II) for testing whether an employer's offer is affordable.
Section VII of the same CMS guidance gives a 2027 “required contribution percentage under section 5000A” of 8.50%, up from 8.05%, for the affordability exemption. Rev. Proc. 2026-26 sets 10.22% under section 36B(c)(2)(C)(i)(II) for testing whether an employer's offer is affordable.
What CMS has and has not published for 2027
Data
The 2027 payment notice final rule, fact sheet dated May 15, 2026, sets the federal exchange user fee at 1.9% of premiums
CMS's fact sheet on the HHS Notice of Benefit and Payment Parameters for 2027 puts the federally facilitated exchange user fee at 1.9% of monthly premiums and the state-based-exchange-on-the-federal-platform fee at 1.5%, both lower than 2026. The rule was published at 91 FR 29526 on May 20, 2026 and took effect July 20, 2026. It gives no 2027 premium figures.
CMS's fact sheet on the HHS Notice of Benefit and Payment Parameters for 2027 puts the federally facilitated exchange user fee at 1.9% of monthly premiums and the state-based-exchange-on-the-federal-platform fee at 1.5%, both lower than 2026. The rule was published at 91 FR 29526 on May 20, 2026 and took effect July 20, 2026. It gives no 2027 premium figures.
Data
As of October 27, 2026, CMS had not published a plan year 2027 “plans and prices” fact sheet
CMS's “Plan Year 2026 Marketplace Plans and Prices Fact Sheet” of October 30, 2025 reported 183 issuers on HealthCare.gov across 30 states, a projected “$50 per month for the lowest cost plan in 2026” after tax credits ($13 more than 2025), and that for a 50-year-old at twice the poverty level credits covered 81% of the benchmark premium in 2026 against 93% in 2025. A search of CMS's newsroom on October 27, 2026 found no 2027 equivalent, so no 2027 premium is quoted here.
CMS's “Plan Year 2026 Marketplace Plans and Prices Fact Sheet” of October 30, 2025 reported 183 issuers on HealthCare.gov across 30 states, a projected “$50 per month for the lowest cost plan in 2026” after tax credits ($13 more than 2025), and that for a 50-year-old at twice the poverty level credits covered 81% of the benchmark premium in 2026 against 93% in 2025. A search of CMS's newsroom on October 27, 2026 found no 2027 equivalent, so no 2027 premium is quoted here.
What it means for your money
The credit is a subtraction: the benchmark premium minus the applicable percentage of income, paid in advance to the insurer each month. Three consequences follow.
- The share of income is the lever, not the premium. A single filer at $39,900 owes $287.95 a month toward the benchmark in 2027 whatever the benchmark costs; if it costs less than that, the credit is zero.
- Income near 400% of poverty is a cliff, not a slope. $63,840 for one person in 2027 (four times $15,960). The IRS eligibility page says advance payments are repaid in full for the year if income ends at 400% or more. A bonus, a Roth conversion or a capital gain that lands in 2027 counts in 2027 household income. The dollar line is fixed for the year; income is what moves.
- The cap on cost sharing is per person and per plan. $12,000 self-only in 2027, $24,000 for other coverage, before any cost-sharing reduction. A silver plan for someone at 200% of poverty, $31,920, carries a $4,000 cap; at 250% plus one dollar the silver cap is $12,000. Meeting a deductible is an emergency fund question, separate from the premium.
The advance credit is reconciled on Form 8962 with the 2027 return, filed in 2028; the IRS basics page says filing without reconciling “may affect your eligibility for future advance credit payments”. The site's piece on how 2027 tax brackets are set covers the indexing of the income side, and the HSA piece covers the account that pairs with high-deductible plans.
This article does not claim what 2027 Marketplace premiums are; CMS had not published a plan year 2027 premium fact sheet as of October 27, 2026. The applicable percentages are those the IRS published in Rev. Proc. 2026-26; the piece makes no claim about legislation beyond the statutes and revenue procedures cited and does not say whether the table changes. The contributions at 250% and 400% are calculations from those percentages and the 2026 poverty guideline for one person, not published figures. State-run Marketplaces may have different windows. Nothing here is tax, insurance or financial advice.
Sources
- Rev. Proc. 2026-26, Applicable Percentage Table and Required Contribution Percentage for taxable years beginning in 2027Internal Revenue Service · Oct 27, 2026 · Primary source
- Rev. Proc. 2024-35, Applicable Percentage Table for taxable years beginning in 2025Internal Revenue Service · Oct 27, 2026 · Primary source
- Rev. Proc. 2025-25, Applicable Percentage Table for taxable years beginning in 2026Internal Revenue Service · Oct 27, 2026 · Primary source
- Eligibility for the premium tax credit (page last reviewed November 5, 2025)Internal Revenue Service · Oct 27, 2026 · Primary source
- The premium tax credit: the basicsInternal Revenue Service · Oct 27, 2026 · Primary source
- Premium Adjustment Percentage, Maximum Annual Limitation on Cost Sharing, Reduced Maximum Annual Limitation on Cost Sharing, and Required Contribution Percentage for the 2027 Benefit Year (January 29, 2026)Centers for Medicare & Medicaid Services · Oct 27, 2026 · Primary source
- Updated Statement regarding the Failure to File and Reconcile requirement for Plan Years 2026-2027 (July 27, 2026)Centers for Medicare & Medicaid Services, CCIIO · Oct 27, 2026 · Primary source
- Important Marketplace deadlines (dates and deadlines quick guide)HealthCare.gov (CMS) · Oct 27, 2026 · Primary source
- HHS Notice of Benefit and Payment Parameters for 2027 Final Rule (fact sheet, May 15, 2026)Centers for Medicare & Medicaid Services · Oct 27, 2026 · Primary source
- 2025 Marketplace Integrity and Affordability Final Rule (fact sheet, June 20, 2025)Centers for Medicare & Medicaid Services · Oct 27, 2026 · Primary source
- Plan Year 2026 Marketplace Plans and Prices Fact Sheet (October 30, 2025)Centers for Medicare & Medicaid Services · Oct 27, 2026 · Primary source
- Poverty Guidelines (2026 HHS poverty guidelines)HHS Office of the Assistant Secretary for Planning and Evaluation · Oct 27, 2026 · Primary source
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