IRS Announces 2027 Requirement Contribution Percentage and Adjusted Premium Tax Credit Applicable Percentage Table

Beginning in calendar year 2026, HHS guidance provided a new premium growth measure that captures increases in individual market premiums in addition to increases in employer-sponsored insurance premiums for purposes of calculating the premium adjustment percentage for the 2026 benefit year and beyond.

For plan years beginning in calendar year 2027, the Required Contribution Percentage for purposes of § 36B(c)(2)(C)(i)(II) and § 1.36B-2(c)(3)(v)(C) is 10.22%.

Full text of IRS Rev. Proc. 2026-26 is here.