The Internal Revenue Service has released inflation-adjusted 2026 contribution limits for health savings accounts, or HSAs, and the maximum amount that may be made newly available for excepted benefit health reimbursement arrangements, or HRAs.
The IRS states in Revenue Procedure 2025-19 that the annual contribution limit for an individual with self-only coverage under a high deductible health plan is $4,400, up from $4,300 in 2025.
For calendar year 2026, the annual limitation on deductions for an individual with family coverage under a high deductible health plan is $8,750, up from $8,550 in 2025.
Employees contribute to HSAs with pretax money. The IRS contribution limit applies to both the employee's contribution and any money added by the employer. Workers 55 and older can contribute an additional $1,000 anually to an HSA.
For calendar year 2026, a “high deductible health plan” is defined as a health plan with an annual deductible that is not less than $1,700 for self-only coverage or $3,400 for family coverage, and for which the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $8,500 for self-only coverage or $17,000 for family coverage, the IRS explains.
For plan years beginning in 2026, the maximum amount that may be made newly available for the plan year for an excepted benefit HRA is $2,200.
The revenue procedure is effective for HSAs for calendar year 2026 and for excepted benefit HRAs for plan years beginning in 2026.
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