FPL Chart 2026: Income Levels, ACA Subsidies and Eligibility Brackets
2026 FPL chart with income brackets, ACA subsidy tiers, IRS contribution percentages, Alaska and Hawaii rules, plus four worked family examples.
The Federal Poverty Level is the lever that decides every dollar of ACA help you receive. Marketplace coverage for plan year 2026 uses the 2025 HHS Federal Poverty Guidelines, which the Department of Health and Human Services published in early 2025. This guide gives you the full chart by household size, walks through how each percentage band of FPL maps to a specific ACA program, and shows the math with four real family examples. If you have ever wondered why a $48,000 income gets one neighbor a $0 premium and another neighbor a $500 monthly bill, the answer lives in these tables.
2025-2026 FPL Chart at 100% by Household Size
These are the 100% FPL figures for the 48 contiguous states plus the District of Columbia. They apply to ACA coverage purchased for plan year 2026, including any 2026 Special Enrollment Period.
| Household size | 100% FPL (48 states + DC) |
|---|---|
| 1 | $15,650 |
| 2 | $21,150 |
| 3 | $26,650 |
| 4 | $32,150 |
| 5 | $37,650 |
| 6 | $43,150 |
| 7 | $48,650 |
| 8 | $54,150 |
For households larger than 8, add $5,500 per additional person to the 100% FPL number. A family of 10, for example, has 100% FPL at $65,150 ($54,150 + $5,500 + $5,500).
These figures are the building block. Every ACA bracket you read about, whether 138% FPL, 200% FPL, or 400% FPL, is just this number multiplied out.
Alaska and Hawaii: Different Tables
Because of higher cost of living, HHS issues separate FPL guidelines for Alaska and Hawaii. Both states use the same percentage brackets for ACA eligibility, but the underlying dollar amounts are larger.
| Household size | 100% FPL Alaska (~25% higher) | 100% FPL Hawaii (~15% higher) |
|---|---|---|
| 1 | ~$19,550 | ~$18,000 |
| 2 | ~$26,430 | ~$24,320 |
| 3 | ~$33,300 | ~$30,640 |
| 4 | ~$40,200 | ~$36,975 |
The practical impact: an Alaskan family of 4 earning $50,000 sits near 124% FPL and is Medicaid-eligible (in expansion states), while the same income in Texas sits at about 156% FPL and is Marketplace-eligible with strong CSR. Same paycheck, very different programs.
How FPL Percentages Translate to ACA Eligibility
ACA programs gate eligibility on percentages of FPL rather than flat dollar amounts. Here is the full map for 2026.
| % of FPL | Program | What you get |
|---|---|---|
| 0% to 138% | Medicaid (expansion states); CHIP for children in all states | Free or near-free coverage administered by your state |
| 100% to 150% | APTC + CSR 94% AV | Highest premium tax credit plus the strongest Silver enhancement |
| 150% to 200% | APTC + CSR 87% AV | Strong premium tax credit plus a very strong Silver enhancement |
| 200% to 250% | APTC + CSR 73% AV | Moderate premium tax credit plus a moderate Silver enhancement |
| 250% to 400% | APTC only | Premium tax credit on a sliding scale, no CSR |
| Above 400% | None | Full unsubsidized premium, the post-IRA subsidy cliff |
A few notes that matter:
- In the 10 non-expansion states (Alabama, Florida, Georgia, Kansas, Mississippi, South Carolina, Tennessee, Texas, Wisconsin, Wyoming) the Medicaid line for adults sits much lower than 138% FPL, which creates the well-known coverage gap.
- CSR is available only on Silver-tier plans. A family at 130% FPL who picks a Bronze plan throws away their CSR.
- The 400%-plus zone has no 8.5% safety cap for 2026. The Inflation Reduction Act briefly provided that cap, but the law expired on December 31, 2025.
Dollar Brackets for a Family of 4 in 2026
The percentage brackets are abstract until you see them in dollars. Here are the key 2026 thresholds for a family of 4 in the 48 contiguous states plus DC, using the $32,150 base.
| % of FPL | MAGI for family of 4 | What it means |
|---|---|---|
| 100% | $32,150 | Floor of Marketplace APTC eligibility (and ceiling for the gap in non-expansion states) |
| 138% | $44,367 | Medicaid expansion cutoff for adults in expansion states |
| 150% | $48,225 | Top of CSR 94% AV tier |
| 200% | $64,300 | Top of CSR 87% AV tier |
| 250% | $80,375 | Top of CSR 73% AV tier (last CSR dollar) |
| 300% | $96,450 | Mid-range APTC, contribution near 7.07% |
| 400% | $128,600 | APTC cliff for 2026, no subsidy one dollar above |
For any other household size, multiply the 100% FPL number from the first table by the percentage you care about. A family of 6, for example, hits the 200% FPL CSR ceiling at $86,300 ($43,150 x 2).
IRS Rev. Proc. 2025-25 Contribution Schedule for 2026
The Marketplace does not just hand out a flat subsidy. It calculates how much the IRS thinks your household can afford to pay for the benchmark second-lowest-cost Silver plan, and APTC fills the gap between that number and the actual benchmark premium. The “applicable percentage” you contribute is set by IRS Rev. Proc. 2025-25, the regulation governing plan year 2026.
| % of FPL | Applicable percentage of MAGI you contribute toward the benchmark |
|---|---|
| 100% to 150% | 2.10% |
| 150% to 200% | 2.10% sliding to 3.32% |
| 200% to 250% | 3.32% sliding to 5.51% |
| 250% to 300% | 5.51% sliding to 7.07% |
| 300% to 400% | 7.07% sliding to 9.96% |
| Above 400% | No APTC (cliff returned for 2026) |
Within each band the percentage moves linearly with income. A household at exactly 175% FPL contributes about 2.71%, halfway between 2.10% and 3.32%. APTC then covers everything above that contribution, up to the price of the benchmark Silver plan in your county. If you buy a plan cheaper than the benchmark, your premium can drop to $0 because the subsidy is calculated on the benchmark, not on the plan you actually pick.
This explains the consistent finding that more than 90% of Marketplace enrollees pay something less than the sticker price, and a large share of lower-income enrollees pay $0.
Four Worked Family Examples
Numbers in tables only get you so far. Below are four common Hispanic-family scenarios for 2026, each walked step by step.
Example 1: Single mom of 2, 32, earning $35,000 in Miami
- Household size: 3 (mom plus 2 dependents)
- 100% FPL for 3: $26,650
- FPL ratio: $35,000 / $26,650 = 131%
- Status: in expansion state she would qualify for Medicaid (under 138%); in Florida, a non-expansion state, the kids likely qualify for Florida KidCare (CHIP) and she qualifies for the Marketplace as a single adult since her income is above 100% FPL.
- Contribution rate: 2.10% of $35,000 = about $735/year, or $61/month
- CSR tier: 94% AV on Silver plans
- Real cost: a Silver plan with deductible cut from about $4,000 down to roughly $400, premium near $50 to $80/month after APTC
Example 2: Married couple, 45 and 43, two kids, $60,000 in Texas
- Household size: 4
- 100% FPL for 4: $32,150
- FPL ratio: $60,000 / $32,150 = 187%
- CSR tier: 87% AV on Silver
- Contribution rate: about 2.93% of $60,000, around $1,755/year or $146/month
- Real cost: a Silver plan with family deductible cut from about $13,000 down to roughly $1,500, premium near $130 to $170/month after APTC
- Kids may also qualify for Texas CHIP, freeing the parents to pick a Marketplace plan just for themselves
Example 3: Self-employed couple, 52 and 50, $95,000 net in Arizona
- Household size: 2
- 100% FPL for 2: $21,150
- FPL ratio: $95,000 / $21,150 = 449%
- Status: above the 400% cliff for 2026, no APTC
- Real cost: full unsubsidized premium, often $1,700 to $2,200/month for two people in their early 50s
The planning move here is to use the self-employed health insurance deduction plus retirement contributions to push net MAGI under $84,600 (the 400% FPL line for a household of 2). Dropping just under that ceiling unlocks an APTC worth roughly $1,200 to $1,500/month, dramatically more than the tax savings on the deductions themselves. A licensed agent and an accountant together can model this before December 15.
Example 4: Recent retiree, 63, single, $24,000 from early Social Security plus a small IRA withdrawal
- Household size: 1
- 100% FPL for 1: $15,650
- FPL ratio: $24,000 / $15,650 = 153%
- CSR tier: 87% AV on Silver (since 153% is just past 150%)
- Contribution rate: about 2.13% of $24,000, around $511/year or $43/month
- Real cost: a Silver plan with deductible cut to roughly $1,500, premium near $40 to $60/month after APTC
A managed IRA withdrawal strategy in pre-Medicare years is one of the highest-leverage retirement planning moves in the post-IRA environment. Keeping MAGI under the 250% FPL line preserves CSR, and keeping it under 400% preserves any APTC at all.
How the IRA Expiration Impacts You
Three concrete shifts happened on January 1, 2026, when the IRA enhanced subsidies expired:
- The 400% FPL subsidy cliff returned. There is no 8.5% safety cap above the cliff for 2026.
- The applicable-percentage schedule shifted from the IRA-enhanced curve (0% to 8.5%) back to the standard schedule (2.10% to 9.96%) defined by IRS Rev. Proc. 2025-25.
- Households at the very low end (under 150% FPL) still pay close to nothing because the applicable percentage in that band is 2.10%, but middle-income households between 250% and 400% FPL feel the change the most, often paying $100 to $400/month more than they did in 2025.
If you got a 2025 subsidy and are renewing for 2026, run the math fresh. Auto-renewal carries forward your old subsidy estimate, which will almost certainly be wrong for the new schedule.
Legal Notice
The figures cited above come from the 2025 HHS Federal Poverty Guidelines (used for 2026 ACA coverage), IRS Rev. Proc. 2025-25 (the 2026 applicable percentage schedule), the Centers for Medicare & Medicaid Services (CMS) guidance for plan year 2026, and Kaiser Family Foundation (KFF) analysis. Eligibility rules, contribution percentages, and Medicaid expansion status vary by state and by household composition. Nexus Insurance is a bilingual ACA help service operated by Nexus Colpro LLC that connects consumers with US-licensed insurance agent partners; nothing on this page constitutes professional tax, legal, or insurance advice. Always confirm your specific subsidy amount with a licensed agent before enrolling.
Related guides:
- Obamacare income limits 2026
- Federal Poverty Level glossary
- APTC glossary
- CSR glossary
- MAGI glossary
- Silver vs Bronze comparison
See your exact 2026 subsidy in under 10 minutes. Free quote with a bilingual licensed agent, no obligation. Use the calculator first if you want to ballpark it yourself.
Last updated: May 20, 2026. All FPL figures are from the 2025 HHS Poverty Guidelines applied to 2026 Marketplace coverage. Contribution percentages are from IRS Rev. Proc. 2025-25.
Disclaimer: This page is for informational purposes only and does not constitute professional advice. Insurance products vary by state and individual circumstances. Always speak with a licensed insurance agent for guidance specific to your situation.