The Internal Revenue Service has released the maximum annual 2026 contribution limits for health savings accounts (HSAs) under high-deductible health plans (HDHPs). These inflation-adjusted limits, which have increased slightly since 2025, apply to both individual and family coverage. Of note, the annual limit for the additional catch-up HSA contribution eligible individuals aged 55 and over are permitted to make remains unchanged.
The updates also include deductible minimums and out-of-pocket (OOP) expense limits for HDHPs and an increase to the maximum amount that may be made newly available for excepted benefit health reimbursement arrangements (EBHRAs). The HSA, HDHP, and out-of-pocket thresholds apply for the 2026 calendar year, while the EBHRA maximum applies to the 2026 plan year.
The 2026 limits are summarized below in comparison to the 2025 limits:
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Annual HSA Contribution Limits |
||
|
|
2026 |
2025 |
|
Self-only coverage |
$4,400 |
$4,300 |
|
Family coverage |
$8,750 |
$8,550 |
|
Additional catch-up contribution for eligible individuals |
$1,000 |
$1,000 |
|
Annual Minimum Deductibles for HDHPs |
||
|
|
2026 |
2025 |
|
Self-only coverage |
$1,700 |
$1,650 |
|
Family coverage |
$3,400 |
$3,300 |
|
Annual Maximum Out-of-Pocket Expense Limits for HDHPs |
||
|
|
2026 |
2025 |
|
Self-only coverage OOP expenses may not exceed |
$8,500 |
$8,300 |
|
Family coverage OOP expenses may not exceed |
$17,000 |
$16,600 |
|
Plan Year Excepted Benefit HRA Maximum |
||
|
|
2026 |
2025 |
|
Maximum amount for a plan year may not exceed |
$2,200 |
$2,150 |
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