What is the 2027 ACA affordability percentage?
The IRS set it at 10.22% for plan years that begin in 2027, up from 9.96% for 2026 (Rev. Proc. 2026-26). It is the most an applicable large employer can charge an employee for self-only coverage under the lowest-cost minimum-value plan and still be treated as offering affordable coverage, measured against income.
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The short answer, in three parts.
The number
10.22% for plan years that begin in 2027, up from 9.96% for 2026.
Who it applies to
Applicable large employers, meaning 50 or more full-time equivalent employees.
What it is tested against
The employee’s share of the lowest-cost self-only plan that provides minimum value, measured against income or a safe harbor.
Keep reading.
The 2027 ACA Affordability Percentage: Employer Guide
What the IRS changed for 2027 and what to check before open enrollment. Back to the guide.
Where these figures and rules come from.
Figures and rules
IRS Rev. Proc. 2026-26 (2027 affordability percentage of 10.22%, up from 9.96% for 2026) and Rev. Proc. 2026-22 (2027 employer shared responsibility payment amounts). IRC §4980H; 26 CFR §54.4980H-5(e). This page is general information, not legal or tax advice.
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