{
  "title": "2027 premium tax credit applicable percentage table",
  "description": "The share of household income a person is expected to pay for the benchmark (second-lowest-cost) silver plan in 2027. The premium tax credit covers the rest of the benchmark premium. The enhanced (2021–2025) credits expired, so the 400% FPL cliff applies.",
  "last_verified": "2026-10-17",
  "sources": [
    {
      "name": "IRS Revenue Procedure 2026-26",
      "url": "https://www.irs.gov/pub/irs-drop/rp-26-26.pdf"
    }
  ],
  "data": {
    "bands": [
      {
        "fpl_from": 0,
        "fpl_to": 133,
        "initial": 2.15,
        "final": 2.15
      },
      {
        "fpl_from": 133,
        "fpl_to": 150,
        "initial": 3.23,
        "final": 4.3
      },
      {
        "fpl_from": 150,
        "fpl_to": 200,
        "initial": 4.3,
        "final": 6.78
      },
      {
        "fpl_from": 200,
        "fpl_to": 250,
        "initial": 6.78,
        "final": 8.66
      },
      {
        "fpl_from": 250,
        "fpl_to": 300,
        "initial": 8.66,
        "final": 10.22
      },
      {
        "fpl_from": 300,
        "fpl_to": 400,
        "initial": 10.22,
        "final": 10.22
      }
    ],
    "cliff_fpl": 400,
    "minimum_fpl": 100,
    "employer_affordability_percent": 10.22,
    "repayment_cap": "None for tax years beginning after December 31, 2025 (Public Law 119-21, section 71305): excess advance credits are repaid in full."
  }
}