On May 1, 2025, the IRS issued Revenue Procedure 2025-19, announcing the inflation-adjusted limits for Health Savings Accounts (HSAs) and High Deductible Health Plans (HDHPs) for 2026. By law, the IRS must publish these limits annually by June 1.
These limits include the following:
- The maximum HSA contribution limit;
- The minimum deductible amount for HDHPs; and
- The maximum out-of-pocket expense limit for HDHPs.
These limits vary based on whether an individual has self-only or family coverage under an HDHP. Eligible individuals with self-only HDHP coverage will be able to contribute $4,400 to their HSAs for 2026, up from $4,300 for 2025. Eligible individuals with family HDHP coverage will be able to contribute $8,750 to their HSAs for 2026, up from $8,550 for 2025. Individuals age 55and older may make an additional $1,000 “catch-up” contribution to their HSAs.
The minimum deductible amount for HDHPs increases to $1,700 for self-only coverage and $3,400 for family coverage for2026 (up from $1,650 for self-only coverage and $3,300 for family coverage for 2025). The HDHP maximum out-of-pocket expense limit increases to $8,500 for self-only coverage and $17,000 for family coverage for 2026 (up from $8,300 for self-only coverage and $16,600 for family coverage for 2025).Action Steps
Employers sponsoring HDHPs should review their plans’ cost-sharing limits (i.e., the minimum deductible amount and maximum out-of-pocket expense limit) when preparing for the plan year beginning in 2026. Also, employers allowing employees to make pre-tax HSA contributions should update their plan communications with the increased contribution limits.
HSA/HDHP Limits
The following chart shows the HSA and HDHP limits for 2026 compared to 2025. It also includes the catch-up contribution limitthat applies to HSA-eligible individuals age 55 and older, which is not adjusted for inflation and stays the same from year toyear.
|
Type of Limit |
2025 | 2026 | Change | |
| HSA Contribution Limit | Self-only | $4,300 | $4,400 | Up $100 |
| Family | $8,550 | $8,750 | Up $200 | |
| HSA Catch-up Contributions (not subject to adjustment for inflation) | Age 55 and older | $1,000 | $1,000 | No change |
| HDHP Minimum Deductible | Self-only | $1,650 | $1,700 | Up $50 |
| Family | $3,300 | $3,400 | Up $100 | |
| HDHP Maximum Out-of-Pocket Expense Limit (deductibles, copayments and other amounts, but not premiums) | Self-only | $8,300 | $8,500 | Up $200 |
| Family | $16,600 | $17,000 | Up $400 | |
Material posted on this website is for informational purposes only and does not constitute a legal opinion or medical advice. Contact your legal representative or medical professional for information specific to your legal or medical needs.
