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On May 1, 2025, the IRS announced the 2026 inflation-adjusted limits for health savings accounts (HSAs) and high deductible plans (HDHPs). The IRS must publish these limits by June 1st of each year.
These limits include the following:
- The maximum HSA contribution limit;
- The minimum deductible amount for HDHPs; and
- The maximum out-of-pocket expense limit for HDHPs.
HSA contribution limits for 2026 are $4,400 for self-only HDHP coverage and $8,750 for family coverage, with an additional $1,000 catch-up contribution for those 55 and older.
For 2026, the minimum deductible for HDHPs rises to $1,700 for individuals and $3,400 for families, while the maximum out-of-pocket limit increases to $8,500 for individuals and $17,000 for families.
| Type of Limit | 2025 | 2026 | Change | |
| HSA Contribution Limit |
Self-only |
$4,300 |
$4,400 |
Up $100 |
|
Family |
$8,550 |
$8,750 |
Up $200 |
|
| HSA Catch-up Contributions (not subject to adjustment for inflation) |
Age 55 and older |
$1,000 |
$1,000 |
No change |
|
HDHP Minimum Deductible
|
Self-only |
$1,650 |
$1,700 |
Up $50 |
|
Family |
$3,300 |
$3,400 |
Up $100 |
|
| HDHP Maximum Out-of-Pocket Expense Limit (deductibles, copayments and other amounts, but not premiums) |
Self-only |
$8,300 |
$8,500 |
Up $200 |
|
Family |
$16,600 |
$17,000 |
Up $400 |
|
Action Steps
Employers with HDHPs should review cost-sharing limits and update HSA contribution communications for the 2026 plan year. Also, employers allowing employees to make pre-tax HSA contributions should update their plan communications with the increased contribution limits. Download the bulletin for more details.
National Insurance Services is not a law firm and no opinion, suggestion, or recommendation of the firm or its employees shall constitute legal advice. Readers are advised to consult with their own attorney for a determination of their legal rights, responsibilities and liabilities, including the interpretation of any statute or regulation, or its application to the readers’ business activities.
