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ACA Marketplace Subsidies: How Premium Tax Credits Work

Premium tax credits help lower your monthly insurance payments if you buy health coverage through the ACA Marketplace. Learn how they work and if you qualify.

Benefits Research Desk

Published Sep 21, 2026 · Reviewed Sep 21, 2026 · 3 min read

Quick answer: Premium tax credits are federal subsidies that lower your monthly health insurance payments if you buy coverage through the ACA Marketplace. The amount you get depends on your income and family size.

What are premium tax credits?

Premium tax credits are federal money that helps you pay for health insurance. When you buy a health plan through the ACA (Affordable Care Act) Marketplace, you may qualify for these credits to reduce your monthly premium—the amount you pay each month for coverage.

The government sends this money directly to your insurance company. You pay less each month, and the credit covers the rest.

How much can you get?

The amount of your credit depends on two things: your income and your family size.

If your income is between 100% and 400% of the federal poverty level, you may qualify. The lower your income, the larger your credit.

For 2026, the federal poverty guidelines are:

Family Size Contiguous U.S. Alaska Hawaii
1 person $15,960 $19,950 $18,360
2 people $21,640 $27,050 $24,890
3 people $27,320 $34,150 $31,420
4 people $33,000 $41,250 $37,950
5 people $38,680 $48,350 $44,480
6 people $44,360 $55,450 $51,010
7 people $50,040 $62,550 $57,540
8 people $55,720 $69,650 $64,070

Who qualifies?

You may qualify for premium tax credits if you:

  • Are a U.S. citizen or lawfully present immigrant
  • Have income between 100% and 400% of the federal poverty level for your family size
  • Buy coverage through the ACA Marketplace (not through an employer or other source)
  • Don't have other affordable coverage available

Remember: applying is free, and only the government agency decides if you qualify.

How to apply

You apply for premium tax credits when you sign up for a health plan through the ACA Marketplace at Healthcare.gov. You'll enter your income and family information.

You can apply any time of year if you have a qualifying life event (like losing job-based coverage). During the open enrollment period, anyone can apply. Healthcare.gov will tell you the enrollment dates each year.

What happens after you apply?

The government estimates how much you'll earn this year and calculates your credit. You get this credit as a reduction in your monthly premium starting right away.

At the end of the year, you'll reconcile the credit on your tax return. This means you compare what you actually earned to what you estimated. If you earned less than you expected, you may get a refund. If you earned more, you may owe some money back.

Keep your information updated

Your credit amount can change if your income or family size changes. Report these changes to the Marketplace right away so your credit stays accurate. This helps you avoid owing money back at tax time.

Next steps

Use the Healthcare.gov website to check your eligibility and compare plans. You can also use our benefits screener to learn what help you may qualify for.

Frequently asked questions

Do I have to pay back the credit at tax time?

Only if your actual income was higher than you estimated when you applied. If you earned less, you may get a refund. The government reconciles the credit on your tax return each year.

Can I get premium tax credits if I have a job with health insurance?

Not usually. If your employer offers affordable coverage, you're generally not eligible. "Affordable" means the employee's share of the premium is less than a certain percentage of household income. [VERIFY: the exact percentage for current year]

What if my income changes during the year?

Tell the Marketplace right away. A change in income can increase or decrease your credit. Reporting changes helps keep your credit accurate and may prevent you from owing money at tax time.

Can I use premium tax credits with any health plan?

No. You must buy your plan through the ACA Marketplace to use these credits. Plans bought outside the Marketplace don't qualify.

What's the difference between a premium tax credit and a cost-sharing reduction?

Premium tax credits lower your monthly payments. Cost-sharing reductions lower your deductibles, copayments, and coinsurance—the costs when you actually use care. You can get both if you qualify.

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Sources

  1. Healthcare.gov: Premium Tax Credits

Last reviewed Sep 21, 2026. Found an error? Tell us.

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