--- title: 2026 Health FSA Limits description: In 2026, the IRS will raise the health FSA pre-tax contribution limit to $3,400, with a $680 carryover. Employers should update plan documents and communicate changes during enrollment. image: https://blog.nisbenefits.com/hubfs/blog-headers/health-fsa-26-b.jpg --- ![magnifying glass over words FSA on notepad](https://blog.nisbenefits.com/hubfs/blog-headers/health-fsa-26-b.jpg) # 2026 Health FSA Limits - Home - [Employee Benefit News for School, City and County Employers](https://blog.nisbenefits.com) - 2026 Health FSA Limits [ Chris Bauer ](https://blog.nisbenefits.com/author/chris-bauer) 10/22/2025 [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions), [ Early Retiree Benefits](https://blog.nisbenefits.com/topic/retiree-benefits), [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news) [0 Comments ](https://blog.nisbenefits.com/2026-health-fsa-limits#postComment) 1 Minutes On October 9, 2025, the IRS announced that for plan years beginning in 2026, the health flexible spending accounts (FSAs) pre-tax contribution limit will rise to $3,400, an increase of $100 from the 2025 limit. For 2026, the Affordable Care Act (ACA) limits employee pre-tax contributions to health FSAs to $3,400. Employers may set a lower limit, but contributions cannot exceed this federal threshold. Employers should confirm that their health FSA contribution limit is included in plan documents and clearly communicate it to employees during enrollment.   ## **Pre-tax Contributions** The ACA limit applies only to employees’ pre-tax health FSA contributions. Nonelective employer contributions, such as matching funds or flex credits, generally do not count toward this limit, unless employees have the option to receive them as cash or taxable income, in which case they are treated as salary reductions and included in the limit.   ## **Per-employee Limit** The health FSA limit is $3,400 per employee for 2026. Each employee may elect up to this amount through salary reductions, regardless of family coverage. If both spouses have their own health FSAs, each may contribute up to $3,400, subject to any lower employer-imposed limits.   ## **Health FSA Carryovers** Employers may permit employees to carry over unused health FSA funds to the following plan year, up to a maximum adjusted annually for inflation. For 2026, the carryover limit increases to $680. Employers can set a lower limit if desired.                      Download the [bulletin](https://blog.nisbenefits.com/hubfs/blog-supporting-docs/bulletin-2026-fsa-limits.pdf) for more details. 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