Updated October 28, 2026. Quick answer: The IRS applicable percentage table for 2027 runs from 2.15% to 10.22% of household income, as published in Rev. Proc. 2026-26. It is the table that sets the share of income a household is expected to put toward the benchmark plan when it figures the section 36B premium tax credit. It is not the employer-coverage affordability test, which is a single percentage that is also 10.22% for 2027 and has its own page, ACA affordability percentage 2027.
More on the 2026 tax figures: the 2026 ACA applicable percentage table.
The 2027 table
The IRS states the purpose in the first sentence of the Revenue Procedure: “This revenue procedure provides indexing adjustments to the applicable percentage table (Applicable Percentage Table) in § 36B(b)(3)(A)(i) of the Internal Revenue Code” for taxable years beginning in calendar year 2027. The table, as the IRS printed it:
| Household income as a percent of the federal poverty line | Initial percentage | Final percentage |
|---|---|---|
| Less than 133% | 2.15% | 2.15% |
| At least 133% but less than 150% | 3.23% | 4.3% |
| At least 150% but less than 200% | 4.3% | 6.78% |
| At least 200% but less than 250% | 6.78% | 8.66% |
| At least 250% but less than 300% | 8.66% | 10.22% |
| At least 300% but not more than 400% | 10.22% | 10.22% |
It takes effect for the whole year: “This revenue procedure is effective for taxable years and plan years beginning in calendar year 2027.”
How to read the initial and final percentages
Within each income band the percentage is not flat. The statute says the applicable percentage for a household in a band “shall increase, on a sliding scale in a linear manner, from the initial premium percentage to the final premium percentage specified in such table for such income tier”. A household at the bottom of a band uses the initial percentage, a household at the top uses the final percentage, and a household in between lands between them. The bottom band and the top band have the same initial and final figure, so those two are flat.
2027 against 2026
The IRS published the 2026 table in Rev. Proc. 2025-25. Its first band started at 2.10% and its top band ended at 9.96%, so the 2027 table is higher at both ends. For 2027 the IRS also wrote that the extra statutory adjustment is not needed: “the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) have determined that the failsafe exception described in § 36B(b)(3)(A)(ii)(III) applies for plan years beginning in calendar year 2027.”
The same Revenue Procedure sets the separate employer-coverage figure: “For plan years beginning in calendar year 2027, the Required Contribution Percentage for purposes of § 36B(c)(2)(C)(i)(II) and § 1.36B-2(c)(3)(v)(C) is 10.22%.” For 2026 that figure was 9.96%: “the Required Contribution Percentage for purposes of § 36B(c)(2)(C)(i)(II) and § 1.36B-2(c)(3)(v)(C) is 9.96%.”
What this page does not cover
This page reports the table exactly as the IRS published it for 2027. It does not estimate anyone’s credit, because the credit also depends on the benchmark plan’s price, the household’s size and the poverty line for the year, and it does not describe any other change to the credit rules. For a calculation, use the ACA subsidy calculator.
Common mistakes
- Mixing this table up with the employer-coverage test. They come from the same Revenue Procedure but answer different questions: the table sets the expected contribution for the credit, the single percentage tests whether a job offer is affordable.
- Reading the initial and final columns as a range of possible rates for one household. A household has one percentage, set by where its income sits inside the band.
- Using the 2026 table for a 2027 plan year. The IRS issued a separate table for each year.
Related: ACA affordability percentage 2027, the 2026 affordability percentage, Form 8962 household income and the poverty line, the 2026 federal poverty level, and the 2027 tax numbers.
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Answer againSources
- Internal Revenue Service, Rev. Proc. 2026-26, Applicable Percentage Table and Required Contribution Percentage for 2027 (section 36B): www.irs.gov
- Internal Revenue Service, Rev. Proc. 2025-25, Applicable Percentage Table and Required Contribution Percentage for 2026 (section 36B): www.irs.gov
- 26 U.S.C. 36B, Refundable credit for coverage under a qualified health plan (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
Read from the primary documents linked above on October 28, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.