What are the 2026 HSA contribution limits?
For 2026, the HSA contribution limit is $4,400 for self-only coverage and $8,750 for family coverage, plus a $1,000 catch-up for account holders 55 or older. The IRS has already set 2027 at $4,500 and $9,000.
Sources checked . Current through .
Contribution limits
| 2026 | 2027 | |
|---|---|---|
| Self-only coverage | $4,400 | $4,500 |
| Family coverage | $8,750 | $9,000 |
| Catch-up, age 55 or older by year end | $1,000 | $1,000 |
The 2026 figures are in Rev. Proc. 2025-19 and the 2027 figures in Rev. Proc. 2026-24. The $1,000 catch-up is a fixed amount in IRC §223(b)(3) and isn't indexed.
High deductible health plan requirements
To contribute, the person must be covered by a high deductible health plan (HDHP) that meets these numbers:
| 2026 self-only | 2026 family | 2027 self-only | 2027 family | |
|---|---|---|---|---|
| Minimum annual deductible | $1,700 | $3,400 | $1,750 | $3,500 |
| Maximum out-of-pocket (deductibles, co-pays and other amounts, not premiums) | $8,500 | $17,000 | $8,700 | $17,400 |
Direct primary care
Starting with months after December 31, 2025, a direct primary care service arrangement doesn't count as a health plan that disqualifies HSA eligibility, as long as its fees stay at or under $150 a month ($300 if it covers more than one person). Rev. Proc. 2026-24 keeps those amounts at $150 and $300 for 2027.
Sources
- Rev. Proc. 2025-19, §2.01: 2026 HSA inflation adjusted items (2025-21 IRB)
- Rev. Proc. 2026-24, §3.01: 2027 HSA inflation adjusted items (2026-25 IRB)
- IRC §223(b)(3): Additional contributions for individuals 55 or older
Not tax advice. Check the sources against your client's facts before relying on this.