Quick answer: For 2026, the IRS raised the HSA contribution limit to $4,400 for self-only coverage and $8,750 for family coverage. To qualify as an HSA-eligible High-Deductible Health Plan (HDHP), a plan must have a minimum deductible of $1,700 (self-only) or $3,400 (family), with an out-of-pocket maximum no higher than $8,500 (self-only) or $17,000 (family). These figures come from IRS Revenue Procedure 2025-19.
The IRS has also released the 2027 figures. The HSA contribution limit rises to $4,500 (self-only) and $9,000 (family). The HDHP minimum deductible rises to $1,750 (self-only) and $3,500 (family), and the out-of-pocket maximum rises to $8,700 (self-only) and $17,400 (family). These figures come from IRS Revenue Procedure 2026-24.
2026 HSA contribution limits
- $4,400 for self-only coverage (up from $4,300 in 2025)
- $8,750 for family coverage (up from $8,550 in 2025)
- $1,000 catch-up contribution for individuals age 55 and older (unchanged, set by statute since 2009)
2026 HDHP minimum deductibles
- $1,700 for self-only coverage (up from $1,650 in 2025)
- $3,400 for family coverage (up from $3,300 in 2025)
A plan's deductible must meet or exceed these minimums to qualify as an HSA-eligible HDHP. If your plan's deductible falls below these figures, it doesn't qualify, and employees can't contribute to an HSA through it.
2026 HDHP out-of-pocket maximums
- $8,500 for self-only coverage (up from $8,300 in 2025)
- $17,000 for family coverage (up from $16,600 in 2025)
2027 limits: what's changing next year
The 2027 figures continue the pattern of modest annual increases. If you're planning your 2027 benefits, now is the time to confirm your plan design will still qualify.
2027 HSA contribution limits
- $4,500 for self-only coverage (up from $4,400 in 2026)
- $9,000 for family coverage (up from $8,750 in 2026)
- $1,000 catch-up contribution for individuals age 55 and older (unchanged)
2027 HDHP minimum deductibles
- $1,750 for self-only coverage (up from $1,700 in 2026)
- $3,500 for family coverage (up from $3,400 in 2026)
A plan that just meets the 2026 minimums won't qualify in 2027. A self-only plan with a $1,700 deductible, for example, would need to rise to at least $1,750 to stay HSA-eligible.
2027 HDHP out-of-pocket maximums
- $8,700 for self-only coverage (up from $8,500 in 2026)
- $17,400 for family coverage (up from $17,000 in 2026)
Excepted Benefit HRA (EBHRA) limits
While not an HSA figure directly, the EBHRA limit is worth tracking alongside HSA limits, since EBHRAs are often paired with HDHP plans. It increased to $2,200 per employee for 2026 (up from $2,150) and rises to $2,250 for 2027.
2025 vs. 2026 vs. 2027 at a glance
| |
2025
|
2026
|
2027
|
|
HSA contribution (self-only)
|
$4,300
|
$4,400
|
$4,500
|
|
HSA contribution (family)
|
$8,550
|
$8,750
|
$9,000
|
|
HSA catch-up (55+)
|
$1,000
|
$1,000
|
$1,000
|
|
HDHP min deductible (self-only)
|
$1,650
|
$1,700
|
$1,750
|
|
HDHP min deductible (family)
|
$3,300
|
$3,400
|
$3,500
|
|
HDHP out-of-pocket max (self-only)
|
$8,300
|
$8,500
|
$8,700
|
|
HDHP out-of-pocket max (family)
|
$16,600
|
$17,000
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$17,400
|
|
EBHRA maximum
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$2,150
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$2,200
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$2,250
|
Who is eligible to contribute to an HSA?
To contribute to an HSA in 2026, an individual must meet all of these conditions:
- They're enrolled in a qualifying HDHP.
- They have no other disqualifying coverage, including a spouse's non-HDHP plan or a general-purpose FSA.
- They're not enrolled in any part of Medicare.
- They're not claimed as a dependent on someone else's tax return.
FAQ
What is the 2026 HSA contribution limit?
The 2026 HSA contribution limit is $4,400 for self-only coverage and $8,750 for family coverage, per IRS Revenue Procedure 2025-19.
What is the 2027 HSA contribution limit?
The 2027 HSA contribution limit is $4,500 for self-only coverage and $9,000 for family coverage.
What is the minimum deductible for an HSA-eligible plan in 2026?
A plan must have a minimum deductible of $1,700 for self-only coverage or $3,400 for family coverage to qualify as an HSA-eligible HDHP in 2026.
What is the minimum deductible for an HSA-eligible plan in 2027?
For 2027, the minimum deductible rises to $1,750 for self-only coverage and $3,500 for family coverage.
Did the HSA catch-up contribution change for 2026 or 2027?
No. The $1,000 catch-up contribution for individuals age 55 and older is set by statute and hasn't changed since 2009.
What is the 2026 HDHP out-of-pocket maximum?
The 2026 out-of-pocket maximum is $8,500 for self-only coverage and $17,000 for family coverage.
What is the 2027 HDHP out-of-pocket maximum?
The 2027 out-of-pocket maximum is $8,700 for self-only coverage and $17,400 for family coverage.
We help employers make sure their plan design actually stays HSA-qualified year to year, since these numbers move annually. Want a quick check on your current plan? Let's talk.
About Bennie
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