What is the ACA affordability percentage for 2026?

For plan year 2026, IRS Rev. Proc. 2025-25 sets the ACA employer-coverage affordability threshold at 9.96% of household income — meaning employer-sponsored self-only coverage is 'affordable' if the employee's share of the premium does not exceed 9.96% of household income.

What it means

The threshold indexes annually — it was 8.39% for 2024 and 9.02% for 2025.
If your employer's self-only offer is 'affordable' AND meets minimum value (60% actuarial value), you and your family are generally ineligible for Marketplace subsidies.
The 'family glitch' fix (effective 2023) evaluates affordability of family coverage separately for spouses/dependents.
Related: <a href="/answers/aca-subsidy-chart-2026">What is the ACA subsidy chart for 2026?</a>

Action steps

Get your employer's self-only premium and total family coverage cost in writing.
Compare each to 9.96% of your projected 2026 household income.
If family coverage exceeds 9.96%, dependents may be subsidy-eligible on the Marketplace even if the employee is not.

Risks & deadlines

Employers offering unaffordable coverage under the ACA employer mandate face IRC §4980H penalties.
Enrolling in employer coverage even if unaffordable disqualifies you from Marketplace subsidies for those months.

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Sources

Last verified: 2026-07-22