The IRS issued its inflation-adjusted amounts for Health Savings Accounts (HSAs) and High Deductible Health Plans (HDHPs) in Rev. Proc. 2025-19 on May 1, 2025.
All limitation amounts increased from 2025 to 2026. The chart below shows the limitations effective January 1, 2026, as compared to those for 2025:
| HSA and HDHP Limitations | Code Section | 2026 Individual Coverage | 2026 Family Coverage | 2025 Individual Coverage | 2025 Family Coverage |
| HSA Contribution Limit | 223(b)(2)(A) | $4,400 | $8,750 | $4,300 | $8,550 |
| HDHP Deductible Minimum | 223(c)(2)(A) | $1,700 | $3,400 | $1,650 | $3,300 |
| HDHP Out-of-Pocket Maximum | 223(c)(2)(A) | $8,500 | $17,000 | $8,300 | $16,600 |
Sponsors of HDHPs may need to address plan design for 2026 due to
these changes. In addition, plan sponsors will need to make sure
that their participant communications, including open enrollment
materials, are updated to take into account the new limits for
2026.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
