Estimate Your 2027 ACA Subsidy
See how much your monthly premium drops, using live CMS Marketplace data.
What is APTC?
The Advance Premium Tax Credit (APTC) is a federal subsidy that reduces the monthly premium of ACA Marketplace health insurance for households with income between 100% and 400% of the Federal Poverty Level (approximately $15,960 to $63,840 for a single individual in 2026). The amount is calculated by comparing your household income against the cost of the benchmark Silver plan in your county, and is applied directly to your monthly premium, so you pay only the remainder.
Source: 26 U.S. Code § 36B · CMS Marketplace API · IRS Rev. Proc. 2026-26
How APTC Is Calculated
The APTC is calculated by comparing your household income against the cost of the second-lowest-cost Silver plan (the “benchmark plan”) available in your county. The federal government covers the difference between your required contribution (a sliding share of your income) and the benchmark plan's monthly premium.
A household of 2 (two 30-year-old adults in New York, NY , ZIP 10001) earning $60,000 is at 277% of the Federal Poverty Level, so their required contribution is 9.51% of income, or $476/month. The benchmark Silver plan in that ZIP (Fidelis Care) is $868/month per adult, so $1,736/month for the couple. Their APTC is the difference: $1,261/month, regardless of which ACA plan they actually choose.
What you are required to contribute (2027)
Source: IRS Rev. Proc. 2026-26
Below 100% FPL you are not eligible for APTC; Medicaid applies instead. Up to 133% your required contribution is 2.15% of income, and from 300% to 400% it is 10.22%. Above 400% FPL there is no credit at all: the enhanced rules that removed that limit expired after 2025.
The Benchmark Plan
Your APTC is calculated against the second-lowest-cost Silver plan in your county, not the plan you choose. If you select a cheaper Bronze plan, the unused subsidy reduces your premium further. If you select a more expensive Gold plan, you pay the difference yourself.
Reconciliation at Tax Time
APTC is an estimate. If your actual income differs from your estimate, the IRS reconciles the difference on Form 8962. Income overestimation means a tax bill. Income underestimation means a refund. Report changes to your Marketplace mid-year to minimize reconciliation.
2026 Federal Poverty Level Reference
Used to calculate APTC and CSR eligibility thresholds. Source: HHS. Alaska, Hawaii and the required-contribution percentages are on the ACA income limits page.
What each part of the scale unlocks
CSR tiers stack on top of APTC but apply to Silver plans only, and stop at 250% FPL, which is why that column is highlighted in the table below.
| Household Size | 100% FPL | 150% FPL | 200% FPL | 250% FPL | 400% FPL |
|---|---|---|---|---|---|
| 1 | $15,960 | $23,940 | $31,920 | $39,900 | $63,840 |
| 2 | $21,640 | $32,460 | $43,280 | $54,100 | $86,560 |
| 3 | $27,320 | $40,980 | $54,640 | $68,300 | $109,280 |
| 4 | $33,000 | $49,500 | $66,000 | $82,500 | $132,000 |
| 5 | $38,680 | $58,020 | $77,360 | $96,700 | $154,720 |
| 6 | $44,360 | $66,540 | $88,720 | $110,900 | $177,440 |
| 7 | $50,040 | $75,060 | $100,080 | $125,100 | $200,160 |
| 8 | $55,720 | $83,580 | $111,440 | $139,300 | $222,880 |
| 9 | $61,400 | $92,100 | $122,800 | $153,500 | $245,600 |
| 10 | $67,080 | $100,620 | $134,160 | $167,700 | $268,320 |
| 11 | $72,760 | $109,140 | $145,520 | $181,900 | $291,040 |
| 12 | $78,440 | $117,660 | $156,880 | $196,100 | $313,760 |
| 13 | $84,120 | $126,180 | $168,240 | $210,300 | $336,480 |
| 14 | $89,800 | $134,700 | $179,600 | $224,500 | $359,200 |
48 contiguous states and DC. 250% FPL (highlighted) = CSR eligibility cutoff. Source: 2026 HHS Poverty Guidelines.
APTC and CSR Are Separate Benefits
Advance Premium Tax Credit (APTC)
- Reduces your monthly premium
- Available on Bronze, Silver, Gold, and Platinum plans
- Eligibility: 100% to 400% FPL (no credit above 400% since 2026)
- Applied directly: insurer receives the credit; you pay the reduced amount
- Reconciled annually on IRS Form 8962
Cost-Sharing Reduction (CSR)
- Reduces deductible, copays, coinsurance, and out-of-pocket maximum
- Silver plans only: cannot apply to Bronze, Gold, or Platinum
- Eligibility: 100%–250% FPL
- Three tiers: 73%, 87%, 94% (higher = lower cost-sharing)
- No annual reconciliation: automatically applied to Silver plan variant
Frequently Asked Questions
What is APTC?
How is my APTC amount determined?
What income qualifies for APTC in 2027?
What is the difference between APTC and CSR?
Can I use APTC on a Bronze or Gold plan?
What happens if my income changes after I enroll?
What if I overestimated my income when applying?
Can I get APTC if my employer offers health insurance?
Does Medicaid eligibility affect APTC?
Is this calculator an official government tool?
Data Sources & Methodology
APTC estimates are returned directly from the CMS Marketplace API (marketplace.api.healthcare.gov), the same federal API that powers HealthCare.gov. Policymage does not apply proprietary adjustments to the API response.
Federal Poverty Level thresholds are sourced from the 2026 HHS Poverty Guidelines. CSR tier interpretations follow 45 CFR § 156.420. Required contribution percentages follow the IRS Revenue Procedure for the applicable plan year.