IRS Announces HSA Inflation-Adjusted Maximum Contribution Amounts for 2026
The IRS recently announced that the maximum contribution amounts for health savings accounts (HSAs) and certain related benchmarks will be slightly higher in 2026.
The IRS stated the updated amounts in Rev. Proc. 2025-19, issued pursuant to Sec. 223(g). The revenue procedure also includes the revised maximum amount that may be made newly available for excepted-benefit health reimbursement arrangements (HRAs) under Regs. Sec. 54.9831-1(c)(3)(viii).
HSA Contributions
The maximum contribution to an HSA permitted for calendar year 2026 by an individual with self-only coverage under a high-deductible health plan (HDHP) will be $4,400, an increase of $100 from 2025. For an individual with family coverage under an HDHP, the maximum contribution will be $8,750, an increase of $200.
The $1,000 “catch-up” contribution for individuals who are 55 or older before the end of the tax year is unchanged because it is set by statute (Sec. 223(b)(3)).
An eligible individual will be able to make limited annual cash contributions to an HSA for qualified medical expenses of account beneficiaries up to the annual sum of monthly limitations for months during the tax year in which the individual is eligible.
HDHP Amounts
With both types of coverage, an eligible individual must be covered under an HDHP and may not be covered under any other plan that provides coverage for any benefit covered under the HDHP. The minimum annual deductible amount and maximum out-of-pocket amounts of HDHPs are also adjusted for inflation.
For 2026, a qualifying HDHP must have an annual deductible of at least $1,700 for self-only coverage (an increase of $50 from 2025) or $3,400 for family coverage (a $100 increase). Additionally, annual out-of-pocket expenses – including deductibles, co-payments and other amounts, exclusive of premiums – may not be more than $8,500 for self-only coverage or $17,000 for family coverage, increases of $200 and $400, respectively.
Excepted-Benefit HRA Maximum
For plan years beginning in 2026, the maximum amount that may be made newly available for an excepted-benefit HRA under Regs. Sec. 54.9831-1(c)(3)(viii) will be $2,200, an increase of $50.