Which household sizes and federal poverty level percentages qualify for 2025 premium tax credits?

1. Who qualifies in plain terms: the 100%–400% baseline and the temporary expansion

Under the Affordable Care Act as generally written, households qualify for the premium tax credit if their income is at least 100% and (in normal years) no more than 400% of the federal poverty level for their household size; Congress temporarily removed that 400% cap for 2021–2025, expanding eligibility and increasing subsidy generosity through the 2025 coverage year ^{[1] [2] [3]}. Multiple policy analyses and government guidance reiterate that the core test is household income as a percentage of the FPL for the household size, with the ARPA/Inflation Reduction Act changes operating through the end of 2025 ^{[7] [8]}.

2. How household size matters: count people on your tax return

Household size for the PTC follows your tax household — that is, everyone you include on your federal return (dependents, a spouse, even some family members not applying for coverage) — and the poverty guideline used to compute percent-of-FPL is the guideline for that household size; a family’s poverty-percentage equals annual household income divided by the guideline for that size ^[5]. Health Reform Beyond the Basics gives the example of a married couple with two children dividing their income by the 2025 guideline for a family of four ($32,150) to find they are at 150% of FPL; that percent then feeds into the credit formula ^[5].

3. The numeric anchors: 2025 FPL figures you’ll see cited

Government and analyst sources list the 2025 mainland U.S. poverty guideline for a single person at $15,650; a commonly cited family-of-four figure for 2025 is about $32,150 — both of which are used to compute the percent-of-FPL that determines eligibility and subsidy amount ^{[4] [5] [6]}. Official HHS ASPE pages publish the full table and note higher guidelines for Alaska and Hawaii; for households larger than eight, agencies add a per-person increment ^{[9] [10]}.

4. What “percent of FPL” means for subsidy size — and the 100%–150% sweet spot

Policy briefs and the Congressional Research Service explain that the PTC formula sets a maximum expected household contribution that rises with income as a share of FPL; in 2025, households at or below about 150% of FPL may receive subsidies that cover the full cost of a benchmark silver plan in many cases, while higher-income households receive progressively smaller credits ^{[11] [12]}. The ARPA-era adjustments also lowered required contribution percentages through 2025, increasing subsidies across income bands ^[13].

5. The cliff and the calendar: why 2026 rules matter to people choosing coverage now

Multiple sources warn that the ARPA/IRA enhancements expire at the end of 2025 unless Congress extends them; without extension, starting in 2026 the statutory 100%–400% FPL range and less-generous percentage calculations will return, meaning many households above 400% FPL would lose expanded help and many others would see smaller credits ^{[3] [14] [13]}. Analysts project sizeable premium increases and a “subsidy cliff” for households that lose eligibility or see steep subsidy reductions ^{[15] [16]}.

6. Practical takeaway and where reporting stops

To know if you qualify for 2025 coverage subsidies, divide your expected 2025 household income by the 2025 poverty guideline for your household size and compare the result to the PTC rules — keeping in mind that special temporary rules have expanded eligibility through the 2025 coverage year ^{[5] [1] [3]}. Available sources do not mention precise 2026 percent-of-income tables for calculating credits beyond noting that the 2026 rules will revert to the pre-ARPA formula absent congressional action ^{[13] [8]}. If you need an exact determination for your situation, HealthCare.gov and IRS tools and the official 2025 poverty-guideline table are the primary sources referenced in guidance ^{[17] [1]}.