IRS Announces HSA Limits for 2026

The IRS announced the 2026 maximum contribution levels for health savings accounts (HSAs) and out-of-pocket spending limits and deductible minimums for high deductible health plans (HDHPs) that must be used in conjunction with HSAs [Rev. Proc. 2025-19, 5-1-25].

The 2026 limits and amounts are as follows:

• The maximum annual HSA contribution for an eligible individual with self-only coverage is $4,400 ($4,300 in 2025)
• For family coverage, the maximum annual HSA contribution is $8,750 ($8,550 in 2025)
• The maximum annual out-of-pocket amount for HDHP self-only coverage is $8,500 ($8,300 in 2025), and the maximum annual out-of-pocket amount for HDHP family coverage is twice that at $17,000 ($16,600 in 2025)
• The minimum deductible amounts for HSA-compatible HDHPs are $1,700 ($1,650 in 2025) for self-only coverage and $3,400 ($3,300 in 2025) for family coverage

A fiscal year plan that satisfies the requirements for an HDHP on the first day of the first month of its fiscal year may apply that deductible for the entire fiscal year.

To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out Payroll Source Plus!

Jyme Mariani, Esq., is Managing Editor of Payroll Currently and Senior Manager of Payroll Information Resources for PayrollOrg.