The Internal Revenue Service (IRS) issued Revenue Procedure 2024-25 setting out cost-of-living adjusted limits for health savings accounts (HSAs), and high-deductible health plans (HDHPs) for calendar year 2025.
HSA Contribution Limits
The IRS establishes annual contribution limits that may be made to an owner’s HSA.
| Year |
Contribution Limit (Self Only) |
Contribution Limit (Family) |
| 2025 |
$4,300.00 |
$8,550.00 |
| 2024 |
$4,150.00 |
$8,300.00 |
| 2023 |
$3,850.00 |
$7,750.00 |
HDHP Minimum Required Deductibles
The IRS establishes annual minimum deductibles for a qualified HDHP.
| Year |
Minimum Annual Deductible (Self Only) |
Minimum Annual Deductible (Family) |
| 2025 |
$1,650.00 |
$3,300.00 |
| 2024 |
$1,600.00 |
$3,200.00 |
| 2023 |
$1,500.00 |
$3,000.00 |
HDHP Out-of-Pocket Maximum
The IRS establishes annual contribution limits on out-of-pocket maximums for a qualifed HDHP.
| Year |
Out-of-Pocket Maximum (Self Only) |
Out-of-Pocket Maximum (Family) |
| 2025 |
$8,300.00 |
$16,600.00 |
| 2024 |
$8,050.00 |
$16,100.00 |
| 2023 |
$7,500.00 |
$15,000.00 |