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IRS Announces 2025 HSA and HRA Limits

by | May 15, 2024 |

The IRS has announced the 2025 calendar year dollar limits for health savings account (“HSA”) contributions, the minimum deductible amounts, and maximum out-of-pocket expenses for high deductible health plans (“HDHPs”) and the health reimbursement account (“HRA”) excepted benefit limit.  By law, these limits are indexed annually to adjust for inflation.

Background.  Among other requirements, HSA contributions may only be made by or for individuals who enroll in HDHPs.  The Internal Revenue Code provides the definition, annual deductible minimum and out-of-pocket maximum for HDHPs.

NOTE:  The HDHP out-of-pocket maximum includes in-network deductibles, copayments and coinsurance, but does not include premiums.

Revenue Procedure 2024-25.  For 2025, the HSA contribution limit for a self-only HSA is $4,300 (up from $4,150 in calendar year 2024) and $8,550 for a family HSA (increased from $8,300 for calendar year 2024).

To qualify as an HDHP in 2025, a plan must have a minimum annual deductible of at least $1,650 for self-only coverage ($1,600 in 2024), and $3,300 for family coverage ($3,200 in 2024).  The maximum out-of-pocket expenses permitted for an HDHP is $8,300 for self-only coverage ($8,050 in 2024) and $16,600 for family coverage ($16,100 in 2024).

For plan years beginning in 2025, the maximum amount that may be made available for an excepted benefit HRA is $2,150 (up from $2,100 for 2024 plan years).

Rev. Proc. 2024-25 is available at