The IRS has announced the 2026 calendar year dollar limits for health savings account (“HSA”) contributions; the minimum deductible amounts; the 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 2025-19. For 2026, the HSA contribution limit for a self-only HSA is $4,400 (up from $4,300 in calendar year 2025) and $8,750 for a family HSA (increased from $8,550 for calendar year 2025).
To qualify as an HDHP in 2026, a plan must have a minimum annual deductible of at least $1,700 for self-only coverage ($1,650 in 2025), and $3,400 for family coverage ($3,300 in 2025). The maximum out-of-pocket expenses permitted for an HDHP is $8,500 for self-only coverage ($8,300 in 2025) and $17,000 for family coverage ($16,600 in 2025).
For plan years beginning in 2026, the maximum amount that may be made available for an excepted benefit HRA is $2,200 (up from $2,150 for 2025 plan years).
Rev. Proc. 2025-19 is available at https://www.irs.gov/pub/irs-drop/rp-25-19.pdf