2026 Applicable Percentage Table (2.10%–9.96%)

From Rev. Proc. 2025-25: under 133% → 2.10%; 133%–150% → 3.14%–4.19%; 150%–200% → 4.19%–6.60%; 200%–250% → 6.60%–8.44%; 250%–300% → 8.44%–9.96%; 300%–400% → 9.96%. Within a band the figure rises in a straight line. Above 400% there is no credit.

Last reviewed 2026-10-29. General information, not tax advice. Form 8962, its instructions, Pub. 974 and a tax professional come first.