July 2025

 

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IRS Releases 2026 HSA and HDHP Limits

06/05/25

Author: ADP Admin/Friday, May 30, 2025/Categories: Compliance Corner , Federal Compliance Update

The Internal Revenue Service (IRS) via Rev. Proc. 2025-19 has released the inflation-adjusted contribution limitations for calendar year 2026 in relation to health savings accounts (HSAs) and high-deductible health plans (HDHPs).  

These limits are indexed for inflation and released annually by June 1st for the following year, as required under the Tax Relief and Health Care Act of 2006.


The details:

2026 HSA and HDHP Coverages

 

Self-only HDHP

Family HDHP

Annual HSA Contribution Limits

$4,400* (Up $100 from 2025)

$8,750* (Up $200 from 2025)

Annual HDHP Minimum Deductibles

$1,700 (Up $50 from 2025)

$3,400 (Up $100 from 2025)

HDHP Out-of-Pocket Limits**

$8,500 (Up $250 from 2025)

$17,000 (Up $400 from 2025)






*An individual who has reached the age of 55 by the end of the calendar year may contribute an additional $1,000 per year.               

** Includes deductibles, co-payments, and other amounts, but not premiums.                    


Next steps:

Employers offering HDHP plans with an HSA should notify employees of the 2026 contribution limits prior to their 2026 open enrollment period.

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