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HomeFPL Income Limits › 400% of FPL

400% of the Federal Poverty Level (2026): The subsidy cliff

2025 HHS guidelines · applies to 2026 marketplace coverage · Last reviewed July 2026

$62,600/yr single$128,600/yr family of 4≈$5,217/mo single

400% of FPL in dollars, by household size

Household size48 states + DCAlaskaHawaii
1$62,600$78,200$71,960
2$84,600$105,720$97,280
3$106,600$133,240$122,600
4$128,600$160,760$147,920
5$150,600$188,280$173,240
6$172,600$215,800$198,560
7$194,600$243,320$223,880
8$216,600$270,840$249,200

Income here means MAGI — adjusted gross income plus tax-exempt interest, untaxed Social Security, and excluded foreign income — for your whole tax household.

What happens at this line

This is the most consequential income line in American health insurance in 2026. At or below 400% of FPL, the benchmark plan is capped at 9.96% of your income. One dollar above, and every subsidy dollar vanishes — the enhanced credits that removed this cliff (2021–2025) expired on December 31, 2025.

The cliff is measured in MAGI, which is controllable: pre-tax 401(k)/IRA/HSA contributions pull income under the line, and for someone just over it, a $3,000 retirement contribution can restore $8,000+ in subsidies — the best guaranteed return available anywhere. The complete playbook: The 2026 Subsidy Cliff, Explained.

Also unlimited above this line: APTC repayment. Below 400%, tax-time repayment of excess advance credits is capped; at 400%+ you repay everything. Estimate conservatively.

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Check your own number

The FPL calculator converts your income and household size into an exact percentage and lists everything it qualifies you for. Then estimate your subsidy in the 2026 subsidy calculator.

Other thresholds: 100% · 133% · 138% · 150% · 200% · 250% · 300%