IRS Releases 2027 Contribution Limits for HSAs and Excepted Benefit HRAs

Via Revenue Procedure 2026-24, the IRS announced the 2027 limits for HSAs, HDHPs and excepted benefit HRAs. For 2027, the annual HSA contribution limit for taxpayers with self-only coverage under an HDHP is $4,500 ($9,000 for family coverage). To qualify as an HDHP in 2027, the plan must have an annual deductible of not less than $1,750 for self-only coverage ($3,500 for family coverage), with annual out-of-pocket expenses for self-only coverage that do not exceed $8,700 ($17,400 for family coverage). The maximum amount that can be contributed to an excepted benefit HRA in 2027 is $2,250. Catch-up contribution limits are not subject to inflation adjustments and remain unchanged at $1,000 for 2027. For more information on the contribution limits that apply to HSAs, visit Tax Facts Online. Read More: Link to Q8828. Note: Q is updated.