In Revenue Procedure 2025-19, the IRS released the calendar year 2026 inflation-adjusted dollar amounts for health savings accounts (HSAs) and high-deductible health plans (HDHPs), along with the maximum annual amount that may be made newly available for excepted benefit health reimbursement arrangements (EB-HRAs) for plan years beginning in 2026. The amounts are updated annually to reflect cost-of-living adjustments.
Employers should consider these amounts when planning for 2026, as the changes will likely affect benefit plan administration and communication materials.
| 2025 | 2026 | Change | |
|---|---|---|---|
| Self-only coverage | |||
| –Maximum annual HSA contribution | $4,300 | $4,400 | +$100 |
| –Minimum annual deductible for HDHP | $1,650 | $1,700 | +$50 |
| –Maximum annual out-of-pocket expense limit for HDHP | $8,300 | $8,500 | +$200 |
| Family coverage | |||
| –Maximum annual HSA contribution | $8,550 | $8,750 | +$200 |
| –Minimum annual deductible for HDHP* | $3,300 | $3,400 | +$100 |
| –Maximum annual out-of-pocket expense limit for HDHP** | $16,600 | $17,000 | +$400 |
*HSA-qualified HDHPs are not required to have an embedded deductible for family coverage; however, if the plan has an embedded deductible, it cannot be below the minimum family deductible amount above.
**ACA imposes an out-of-pocket maximum (OOPM) for in-network essential health benefits on all non-grandfathered group health plans, including HSA-qualified HDHPs. The ACA’s OOPM limit ($10,150 for 2026, up from $9,200 for 2025) for self-only coverage applies to each individual regardless of whether the individual is enrolled in self-only or family coverage. See “Since you asked: What are the ACA requirements for out-of-pocket maximums?” Insider, February 2023, for more details.
The 2026 HSA catch-up contribution amount for participants attaining age 55 by December 31, 2026, remains at $1,000. This amount is fixed by statute and is the same catch-up contribution amount that applied in 2025.
The maximum amount that employers may contribute for EB-HRAs for plans years beginning in 2026 is $2,200, up from $2,150 in 2025.
