IRS Announces HSA and HDHP Dollar Limits for 2026
The IRS has announced the 2026 cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs), and excepted benefit health reimbursement arrangements (HRAs).* All of the dollar limits currently in effect for 2025 will change for 2026, except for the HSA catch-up contribution for individuals ages 55 and older.
This table compares the applicable dollar limits of 2025 to 2026:
|
HEALTH PLAN DOLLAR LIMITS |
2025 |
2026 |
| HDHP – Maximum annual out-of-pocket (OOP) limit (excluding premiums) | ||
|
Self-only coverage |
$8,300 |
$8,500 |
|
Family coverage |
$16,600 |
$17,000 |
|
HDHP – Minimum annual deductible |
|
|
|
Self-only coverage |
$1,650 |
$1,700 |
|
Family coverage |
$3,300 |
$3,400 |
|
HSA – Annual contribution limit |
|
|
|
Self-only coverage |
$4,300 |
$4,400 |
|
Family coverage |
$8,550 |
$8,750 |
|
Catch-up contributions (ages 55 and older) |
$1,000 |
$1,000 |
|
Excepted Benefit HRA |
|
|
|
Annual contribution limit |
$2,150 |
$2,200 |
These 2026 limits are effective for HDHP/HSAs for calendar year 2026, and for excepted benefit HRAs for plan years beginning in 2026.
Note that nongrandfathered HDHPs have a different annual out-of-pocket (OOP) limit than the annual limit under the ACA. For 2026, the ACA OOP limit is $10,150 for single coverage and $20,300 for family coverage. Qualified HDHPs must use the lower of the OOP limits (ACA limit vs. HDHP limit).
* Source: IRS Revenue Procedure 2025-19