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HSA/HDHP Limits Increase for 2026

On May 1, 2025, the IRS released Revenue Procedure 2025-19 to provide the inflation-adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs) for 2026. The IRS is required to publish these limits by June 1 of each year.

These limits include the following:

  •  The maximum HSA contribution limit;
  •  The minimum deductible amount for HDHPs; and
  •  The maximum out-of-pocket expense limit for HDHPs.

These limits vary based on whether an individual has self-only or family coverage under an HDHP. Eligible individuals with self- only HDHP coverage will be able to contribute $4,400 to their HSAs for 2026, up from $4,300 for 2025. Eligible individuals with family HDHP coverage will be able to contribute $8,750 to their HSAs for 2026, up from $8,550 for 2025. Individuals age 55 and older may make an additional $1,000 “catch-up” contribution to their HSAs.

The minimum deductible amount for HDHPs increases to $1,700 for self-only coverage and $3,400 for family coverage for 2026 (up from $1,650 for self-only coverage and $3,300 for family coverage for 2025). The HDHP maximum out-of-pocket expense limit increases to $8,500 for self-only coverage and $17,000 for family coverage for 2026 (up from $8,300 for self- only coverage and $16,600 for family coverage for 2025).

Action Steps

Employers sponsoring HDHPs should review their plans’ cost-sharing limits (i.e., the minimum deductible amount and maximum out-of-pocket expense limit) when preparing for the plan year beginning in 2026. Also, employers allowing employees to make pre-tax HSA contributions should update their plan communications with the increased contribution limits.

HSA/HDHP Limits

The following chart shows the HSA and HDHP limits for 2026 compared to 2025. It also includes the catch-up contribution limit that applies to HSA-eligible individuals age 55 and older, which is not adjusted for inflation and stays the same from year to year.

Type of Limit 2025 2026 Change
HSA Contribution Limit Self-only $4,300 $4,400 Up $100
Family $8,550 $8,750 Up $200
HSA Catch-up Contributions (not subject to adjustment for inflation) Age 55 or older $1,000 $1,000 No change
HDHP Minimum Deductible Self-only $1,650 $1,700 Up $50
Family $3,300 $3,400 Up $100
HDHP Maximum Out-of-pocket Expense Limit (deductibles, copayments and other amounts, but not premiums) Self-only $8,300 $8,500 Up $200
Family $16,600 $17,000 Up $400

ACA Out-of-Pocket Maximum non HDHP

Separately, the Department of Health and Human Services (HHS) also released its annual limits on cost-sharing for 2026, as required by the Affordable Care Act (ACA). For 2026, the out-of-pocket maximum on essential health benefits (EHB) is $10,600 for self-only coverage and $21,200 for other-than-self-only coverage. Please note this is different than the out-of-pocket maximum for High Deductible Health Plans.  If you have a high deductible health plan (HDHP) compatible with a health savings account (HSA), keep in mind that your HDHP’s out-of-pocket maximum must be lower than the ACA’s limit.

In addition, effective for plan years beginning on or after Jan. 1, 2016, non-grandfathered health plans must apply the ACA’s self-only OOP maximum to all individuals, regardless of whether they have self-only or family coverage.  This requires group health plans to embed an individual out-of-pocket maximum in the plan’s family coverage when the family out-of-pocket maximum exceeds the ACA’s out-of-pocket maximum for self-only coverage.

This Compliance Bulletin is not intended to be exhaustive nor should any discussion or opinions be construed as legal advice. Readers should contact legal counsel for legal advice. ©2025 Zywave, Inc. All rights reserved.