What Is 300 Percent of the Federal Poverty Level?

For 2026, 300 percent of the federal poverty level is $47,880 for a single person in the 48 contiguous states and Washington, D.C. Each additional household member raises the threshold by $17,040. Alaska and Hawaii use higher figures. This is the income line several federal and state programs use to decide who qualifies for help, most visibly health insurance subsidies through the Marketplace.¹

2026 Amounts by Household Size

The calculation is the base poverty guideline for your household size multiplied by three. The base for one person in the contiguous states is $15,960, which puts 300 percent at exactly $47,880. Every additional person adds $5,680 to the base and $17,040 to the 300 percent figure.

1 person: $47,880
2 people: $64,920
3 people: $81,960
4 people: $99,000
5 people: $116,040
6 people: $133,080
7 people: $150,120
8 people: $167,160

For households of more than eight, add $17,040 per additional person.¹

Alaska and Hawaii Use Higher Numbers

Because living costs run higher, HHS publishes separate guidelines for these two states. For a single person, 300 percent of poverty is $59,850 in Alaska and $55,080 in Hawaii. For a four-person household, the same threshold is $123,750 in Alaska and $113,850 in Hawaii, compared to $99,000 in the contiguous states.¹ Residents of other U.S. territories generally use the contiguous-states figures, though some programs apply their own rules.

How Your Income Is Counted

Programs that reference 300 percent of poverty almost always compare it against your modified adjusted gross income (MAGI), not your gross pay. MAGI starts with the adjusted gross income from your federal tax return and adds back tax-exempt interest, nontaxable Social Security benefits, and any foreign earned income excluded from your return.²

Wages, self-employment profits, Social Security payments, unemployment benefits, investment income, and retirement distributions all count. Supplemental Security Income does not. Child support you receive is also excluded.² Inheritances and loan proceeds are generally out too, since they don’t hit adjusted gross income in the first place. For Marketplace coverage and Medicaid, the specific MAGI definition in Internal Revenue Code Section 36B is the one that controls.³

What the 300 Percent Line Actually Does for You

Marketplace Premium Tax Credits

The most common place people run into this number is when buying health insurance on the Marketplace. Under the Affordable Care Act, households with income between 100 and 400 percent of the federal poverty level qualify for premium tax credits that reduce monthly insurance costs.²

Where you fall inside that range determines how much you’re expected to pay toward the benchmark silver plan. For 2026, a household right at 300 percent of poverty is expected to contribute roughly 8.5 percent of income toward that benchmark, with the tax credit covering the rest.⁴ You can take the credit in advance each month or claim it at tax time.

Children’s Health Insurance Program

CHIP covers children in families that earn too much for Medicaid but still can’t easily afford private insurance. States set their own cutoffs, and 300 percent of poverty is a common one. Massachusetts, Missouri, Oregon, and West Virginia use exactly 300 percent for separate CHIP eligibility; others go higher or lower.⁵ For a family of four in the contiguous states, the 300 percent CHIP line means $99,000 in 2026. Check your state’s specific cutoff before assuming the figure applies.

Two 2026 Changes That Hit This Income Range

The Subsidy Cliff Is Back

Between 2021 and 2025, temporary rules eliminated the income cap on premium tax credits, so households above 400 percent of poverty could still get help. Those enhanced credits expired on January 1, 2026. The 400 percent ceiling has returned, and the expected contribution percentages at every income level are higher than in recent years.⁴ For someone near 300 percent, a larger share of income now goes toward premiums than it did in 2025.

No More Repayment Caps

If you take advance premium tax credits based on an estimated income and your actual income comes in higher, you owe the difference back at tax time. Before 2026, dollar caps limited that repayment for households under 400 percent of poverty. Starting with the 2026 tax year, those caps no longer apply. You’ll owe back the full excess, regardless of where your income lands.⁶ Estimating income accurately matters more than it did in past years.

The Medicaid “300 Percent Rule” Is a Different Number

This one confuses people constantly. When Medicaid uses “300 percent” in the context of nursing home and institutional care eligibility, it does not mean 300 percent of the federal poverty level. It means 300 percent of the Supplemental Security Income federal benefit rate, which is a smaller figure.⁷

For 2026, the SSI federal benefit rate for an individual is $994 per month.⁸ Three hundred percent of that is $2,982 per month, or about $35,784 per year, well below the $47,880 poverty-level figure. States can set their limit anywhere up to the 300 percent SSI cap, and some go lower. If you’re checking Medicaid long-term care eligibility, confirm which “300 percent” you’re looking at.

What to Do If Your Income Shifts

Income rarely stays flat for twelve straight months. If you’re getting advance premium tax credits and your income rises past your estimate, you’re expected to report the change. If you don’t, subsidies keep flowing based on the lower number, and you’ll owe the excess back at tax time.⁹

The reverse works too. Report a drop and your subsidy can go up right away, lowering next month’s premium. Household changes count as well: adding or losing a member shifts both your household size and your position on the FPL scale. A raise that moves a two-person household from 290 to 310 percent of poverty will change the expected premium share, but it won’t cut off subsidies entirely as long as income stays under 400 percent. With no repayment caps in place for 2026, reporting changes as they happen is the way to avoid a surprise the following April.

1
U.S. Department of Health and Human Services. 2026 Poverty Guidelines
2
HealthCare.gov. Federal Poverty Level – Glossary
3
Office of the Law Revision Counsel. 26 US Code 36B – Refundable Credit for Coverage Under a Qualified Health Plan
4
Congress.gov. Enhanced Premium Tax Credit and 2026 Exchange Premiums
5
Medicaid. Medicaid, Childrens Health Insurance Program, and Basic Health Program Eligibility Levels
6
Internal Revenue Service. Questions and Answers on the Premium Tax Credit
7
Medicaid. Institutionalized Individuals Eligible Under a Special Income Level
8
Social Security Administration. SSI Federal Payment Amounts for 2026
9
HealthCare.gov. Reporting Income and Household Changes After Youre Enrolled