Federal Poverty Level 2026: FPL Chart and Income Limits for 2027 Coverage

Updated October 2026 for the 2027 plan year

What is the federal poverty level?

The federal poverty level (FPL) is an annual income amount, set by household size, that government programs use to decide who qualifies for help. In health insurance it decides Medicaid, CHIP, cost-sharing reductions and premium tax credits. Programs usually express eligibility as a percentage, such as 138% or 400% of FPL.

Officially, the number most programs use is the HHS poverty guideline. The HHS Office of the Assistant Secretary for Planning and Evaluation (ASPE) updates it each January. “Federal poverty level” is the everyday name for the same figure.

It is different from the Census Bureau’s poverty thresholds, which are used to count how many Americans live in poverty. ASPE explains that the guidelines are a simplified version of the thresholds, built for program eligibility.

Being “at” the poverty level does not mean you are poor in everyday terms. A family at 300% of FPL earns three times the guideline, and it can still qualify for a premium tax credit for 2027 coverage.

Federal poverty level 2026 chart (HHS poverty guidelines)

The federal poverty level 2026 chart below shows the full HHS guidelines for every household size. Alaska and Hawaii have their own, higher guidelines because living costs are higher there. All other states and Washington, DC use the first column.

Source: HHS ASPE, 2026 poverty guidelines. HealthCare.gov shows the same 48-state figures on its federal poverty level glossary page.

Compared with 2025, the guideline for one person rose from $15,650 to $15,960. The amount for each additional person rose from $5,500 to $5,680.

FPL chart: 100% to 400% income limits for 2027 coverage

Health programs rarely use 100% of FPL on its own. They use multiples of it. This FPL chart converts the federal poverty level 2026 guidelines into the six percentages that matter most for 2027 coverage in the 48 states and DC.

Figures are the 2026 guideline multiplied by each percentage and rounded to the nearest dollar. Agencies may round slightly differently, so treat a result within a few dollars of a line as “close.”

What each column means

• 100%: the lower edge of premium tax credit eligibility, and the coverage-gap line in states that did not expand Medicaid.
• 138%: the adult Medicaid limit in expansion states.
• 150%: the top of the strongest cost-sharing reduction level.
• 200% and 250%: the other two cost-sharing reduction levels; 250% is the CSR cutoff.
• 400%: the 2027 subsidy cliff. Above it, there is no premium tax credit.

Alaska and Hawaii income limits

Residents of Alaska and Hawaii measure income against their own federal poverty level 2026 guidelines, so every percentage line sits higher there.

Why do 2026 poverty guidelines set 2027 coverage?

Marketplace savings for 2027 coverage use the 2026 poverty guidelines because the rules require the guidelines in effect when open enrollment starts. Open enrollment for 2027 begins November 1, 2026. The 2027 guidelines will not be published until early 2027.

The Treasury regulation at 26 CFR 1.36B-1(h) defines the federal poverty line as the most recently published guidelines as of the first day of open enrollment for that coverage year. So the same 2026 figures apply all year, from January 2027 through December 2027.

The IRS uses those same figures when you reconcile on your 2027 tax return in 2028. That consistency matters: a household of three is measured against $27,320 for 2027 coverage both at sign-up and at tax time.

Medicaid and CHIP work differently. They check current income against the current guidelines and generally switch to the new figures after HHS publishes them each year. When the 2027 guidelines come out, Medicaid limits will move, but Marketplace savings for 2027 will not.

What are the Obamacare income limits for 2027?

For 2027 coverage, the Obamacare (ACA) premium tax credit is available from 100% to 400% of the federal poverty level. For one person that is $15,960 to $63,840 a year. For a family of four it is $33,000 to $132,000.

The enhanced credits that removed the upper limit expired on December 31, 2025. Congress did not extend them, so the 400% “subsidy cliff” is back for 2027. Our 2027 ACA subsidy changes explainer covers what changed and who it affects.

Inside that range, your credit depends on how much the IRS expects you to pay toward the benchmark Silver plan. IRS Rev. Proc. 2026-26 sets those 2027 percentages:

The credit equals the benchmark Silver premium minus that expected contribution. You can use it on any metal level. See how 2027 health insurance subsidies work for the full method.

What income qualifies for Medicaid and CHIP?

In states that expanded Medicaid, most adults under 65 qualify with income up to 138% of the federal poverty level. In 2026 that is $22,025 for one person and $45,540 for a family of four. Children often qualify at much higher incomes through Medicaid or CHIP.

The law sets the adult limit at 133% of FPL, and a standard 5% income disregard makes the effective limit 138%. HealthCare.gov explains the expansion rule and how to apply.

The coverage gap in non-expansion states

In states that have not expanded Medicaid, many adults without children cannot get Medicaid at any income. Marketplace credits start at 100% of FPL. Adults below 100% in those states can fall into the coverage gap, with neither Medicaid nor a premium tax credit.

CHIP income limits for children

Children’s limits are set state by state. As of January 2026, KFF’s 50-state survey puts the national figure at 255% of FPL. State limits range from 206% in Texas to 317% in Alabama and Vermont.

Medicaid and CHIP accept applications all year. You can apply through HealthCare.gov or your state Medicaid agency, and the application tells you which program fits.

Who qualifies for cost-sharing reductions in 2027?

Cost-sharing reductions (CSRs) lower your deductible, copays and out-of-pocket maximum. They go to people with income from 100% to 250% of the federal poverty level who pick a Silver plan. For one person in 2027 coverage, 250% is $39,900.

The lower your income, the richer the Silver plan becomes. Actuarial value is the share of typical costs the plan pays. KFF explains the three CSR levels:

CSRs only come with Silver plans. A Bronze plan can have a lower premium, but it never gets these extra savings. Our metal tier comparison shows when Silver with CSR beats Bronze.

How do you calculate your FPL percentage?

Divide your expected yearly household income by the poverty guideline for your household size, then multiply by 100. The result is your percentage of the federal poverty level. Use the 2026 guideline and your estimated 2027 income for 2027 Marketplace coverage.

Worked example

1. A household of three in Ohio expects $54,640 of income in 2027.
2. The 2026 guideline for three people is $27,320.
3. $54,640 ÷ $27,320 = 2.0, so the household is at 200% of FPL.
4. At 200%, the household expects to pay 6.78% of income toward the benchmark Silver plan, and it sits right at the top of the 87% CSR level.

If the same family were in Alaska, it would divide by $34,150 instead and land at exactly 160% of FPL. Location changes the math only in Alaska and Hawaii.

This is why a small income change can matter. A raise that moves you from 199% to 201% of FPL can move you to a different CSR level. A raise that crosses 400% ends the credit entirely.

What counts as income and household for FPL?

Health programs measure income as modified adjusted gross income (MAGI), and they measure household as your tax household. Both are tax concepts, so your tax return is the best starting point for your estimate.

HealthCare.gov defines MAGI as adjusted gross income plus any untaxed foreign income, non-taxable Social Security benefits and tax-exempt interest. Wages, self-employment profit, unemployment benefits, and taxable retirement income usually count.

Your household is generally you, your spouse if you file jointly, and anyone you claim as a dependent. HealthCare.gov has a guide to who to include in your household. Married couples generally must file jointly to get a premium tax credit.

Self-employed? Use net profit after business expenses, not gross receipts. Our self-employed health insurance guide covers how to estimate uneven 1099 income.

What mistakes should you avoid near an FPL threshold?

The costliest mistakes happen when income lands near 100%, 138%, 250% or 400% of FPL. A low estimate can mean repaying credit at tax time. Missing a line can mean paying more than you needed to.

• Ignoring the 400% cliff. For 2027 coverage, one dollar over 400% of FPL removes the credit. Pre-tax retirement or HSA contributions lower MAGI and can keep you under the line; ask a tax professional what fits.
• Forgetting full repayment. Starting with tax year 2026, the IRS requires full repayment of any excess advance credit. The old caps are gone.
• Not reporting changes. Update your application when income or household size changes. HealthCare.gov explains how to report changes.
• Skipping Medicaid. If income falls mid-year, you may qualify for Medicaid right away. Losing other coverage can also open a Special Enrollment Period.
• Using the wrong year. The federal poverty level 2026 guidelines apply to 2027 Marketplace coverage. Don’t wait for 2027 figures to estimate your savings.

At tax time you will reconcile using Form 1095-A and Form 8962. Knowing your FPL percentage now makes that step predictable.

Households between 100% and 250% FPL can also get cost-sharing reductions on a Marketplace Silver plan for 2027.

Frequently asked questions

Keep learning: how 2027 subsidies work, what changed for ACA subsidies in 2027, finding affordable health insurance, Open Enrollment 2027 dates and how the Health Insurance Marketplace works.