HSA Annual Contribution Limits and HDHP Cost-Sharing Amounts
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 |