ACA Premium Tax Credit Thresholds (2026)

Income thresholds for ACA Marketplace premium tax credits — the key calculation for laid-off workers weighing COBRA against a Marketplace plan.

Current value (2026)

9.96%

Primary source

Last verified May 4, 2026

ACA applicable percentage — maximum rate (250-400% FPL bracket), representing the top household-income share owed for the benchmark Silver plan before premium tax credits apply — 5-year history
Year	Value	Source
2026	9.96%	Rev. Proc. 2025-25, IRS IRB 2025-32, Section 3.01

Layoff-specific context for this figure is under editorial review. Check back soon.

The calculator applies current withholding rates, UI maximums, and contribution limits to your specific situation.

Last verified: 2026-05-04. Not legal, financial, or tax advice. Methodology.