What Are Cost-Sharing Reductions (CSRs)?
Cost-Sharing Reductions are additional subsidies available exclusively on Silver-tier marketplace plans. While premium tax credits reduce your monthly premium across all metal tiers, CSRs only apply to Silver plans — making Silver the best value for households earning between 100% and 250% of the Federal Poverty Level.
Who Qualifies for CSRs?
To receive CSRs, you must:
- Enroll in a Silver-tier marketplace plan (not Bronze, Gold, or Platinum)
- Have a household income between 100% and 250% FPL
For 2026, the income thresholds are approximately:
- 100% FPL: $15,650 (single adult)
- 150% FPL: $23,475
- 200% FPL: $31,300
- 250% FPL: $39,125
What CSRs Actually Do
CSRs don't reduce your premium — premium tax credits do that. Instead, CSRs reduce your cost-sharing: your deductible, copays, coinsurance, and out-of-pocket maximum. At the highest CSR level (income 100%-150% FPL), a Silver plan can have cost-sharing equivalent to a Platinum plan — with deductibles as low as $0-$250 and out-of-pocket maximums under $1,500.
The Enhanced Silver Plan Strategy
For buyers earning 150%-200% FPL, an enhanced Silver plan often provides better coverage than a Gold plan at a lower monthly cost. Here is why:
- The Silver plan premium after subsidy may be $0-$50/month
- The CSR reduces the deductible from the standard Silver $5,000+ to $500-$1,000
- The out-of-pocket maximum may be $3,000-$4,000 instead of the standard $9,450
- A Gold plan without CSRs has a lower deductible than standard Silver — but CSR-enhanced Silver beats it
When Bronze or Gold Makes More Sense
If your income is above 250% FPL, you do not qualify for CSRs and the Silver plan has no special advantage. In that range, compare Gold (lower cost-sharing, higher premium) vs. Bronze (higher deductible, lower premium) based on your expected healthcare usage. Healthy individuals may prefer Bronze with an HSA; those with regular medical needs often save overall with Gold.