2026, 2027 Indexed Amounts for HSAs and HDHPs

The IRS released the 2027 inflation-adjusted contribution limits for health savings accounts (HSAs), as well as the 2026 deductible and out-of-pocket spending limits for high-deductible health plans (HDHP).

For self-only coverage:
  • The annual HSA contribution limit is $4,500, a $100 increase from $4,400 in 2026.
  • The annual catch-up contribution for those 55 years and over is $1,000*.
  • The annual deductible for an HDHP must be a least $1,700, up $50 from $1,650 in 2025.
  • The annual out-of-pocket limit for an HDHP may not exceed $8,500, a $200 increase from $8,300 in 2025.
For family coverage:
  • The annual HSA contribution limit is $9,000, a $250 increase from $8,750 in 2026.
  • The annual catch-up contribution for those 55 years and over is $1,000*.
  • The annual deductible for an HDHP must be at least $3,400, a $100 increase from the previous year.
  • The annual out-of-pocket limit for an HDHP may not exceed $17,000, a $400 increase from $16,600 in 2025.
The revised HSA limits, issued in Revenue Procedure 2026-24, become effective for plan years beginning in 2027.
The revised HDHP limits, issued in Revenue Procedure 2025-21, become effective for plan years beginning in 2026.
*The catch-up contribution limit (for HSA-eligible individuals aged 55 or older) is set forth in Code § 223(b)(3).