By Ari Sonneberg
The Internal Revenue Service has announced the 2027 calendar year dollar limits for health savings account (“HSA”) contributions, the minimum deductible amounts, and the maximum out-of-pocket expenses for high deductible health plans (“HDHPs”). The IRS also announced the maximum amount that may be made available under an excepted benefit health reimbursement arrangement (“HRA”) for plan years beginning in 2027. These inflation-adjusted amounts were released in Revenue Procedure 2026-24.
For calendar year 2027, the HSA contribution limit for an individual with self-only HDHP coverage is $4,500, increased from $4,400 for 2026. For an individual with family HDHP coverage, the contribution limit is $9,000, increased from $8,750 for 2026. Individuals who are age 55 or older by the end of the taxable year may continue to make an additional catch-up contribution of $1,000.
To qualify as an HDHP in 2027, a plan must have an annual deductible of at least $1,750 for self-only coverage and $3,500 for family coverage, increased from $1,700 and $3,400, respectively, for 2026. The maximum annual out-of-pocket expenses permitted for an HDHP are $8,700 for self-only coverage and $17,400 for family coverage, increased from $8,500 and $17,000, respectively, for 2026.
For plan years beginning in 2027, the maximum amount that may be made available under an excepted benefit HRA is $2,250, increased from $2,200 for plan years beginning in 2026.
Revenue Procedure 2026-24 also includes the first inflation adjustment guidance for direct primary care service arrangements (“DPCSAs”), which became HSA-compatible under the One Big Beautiful Bill Act (“OBBBA”). Beginning in 2026, individuals covered by qualifying DPCSAs are permitted to remain HSA-eligible, and DPCSA fees may be treated as qualified medical expenses payable from an HSA. To qualify, the aggregate fees under a DPCSA may not exceed specified monthly limits, which are indexed for inflation beginning in 2027. For months beginning in 2027, however, the inflation-adjusted limits remain unchanged at $150 per month for self-only coverage and $300 per month for family coverage. Accordingly, individuals covered by qualifying DPCSAs with aggregate fees at or below these amounts may continue to contribute to an HSA while participating in the arrangement.
The following chart summarizes the 2027 limits:
| Limit | 2026 | 2027 |
| HSA Contribution Limit – Self-Only Coverage | $4,400 | $4,500 |
| HSA Contribution Limit – Family Coverage | $8,750 | $9,000 |
| HSA Catch-Up Contribution (Age 55+) | $1,000 | $1,000* |
| HDHP Minimum Deductible – Self-Only Coverage | $1,700 | $1,750 |
| HDHP Minimum Deductible – Family Coverage | $3,400 | $3,500 |
| HDHP Maximum Out-of-Pocket – Self-Only Coverage | $8,500 | $8,700 |
| HDHP Maximum Out-of-Pocket – Family Coverage | $17,000 | $17,400 |
| Excepted Benefit HRA Maximum | $2,200 | $2,250 |
| DPCSA Aggregate Monthly Fees – Self-Only Coverage | $150 | $150** |
| DPCSA Aggregate Monthly Fees – Family Coverage | $300 | $300** |
*This limit remains unchanged for 2027
**The DPCSA limits reflect the maximum aggregate monthly fees that may be paid under a DPCSA while preserving HSA eligibility and treatment of the fees as qualified medical expenses. Although the One Big Beautiful Bill Act provides for annual inflation adjustments beginning in 2027, the inflation-adjusted amounts for 2027 remain $150 per month for self-only coverage and $300 per month for family coverage.
Employers sponsoring HDHPs, HSAs, and excepted benefit HRAs should review their plan designs, participant communications, enrollment materials, payroll systems, and administrative procedures to ensure compliance with the 2027 limits