On May 1, 2025, the IRS issued Revenue Procedure 2025-19, outlining the inflation-adjusted limits for Health Savings Accounts (HSAs) and High Deductible Health Plans (HDHPs) for the 2026 calendar year. The IRS is required to annually publish these limits by June 1st.
Key Adjustments for 2026
The new limits affect:
- The maximum HSA contribution limit
- The minimum deductible amount for HDHPs
- The maximum out-of-pocket expense limit for HDHPs
These limits vary depending on whether the individual has self-only or family coverage under an HDHP.
Eligible individuals with self- only HDHP coverage can contribute up to $4,400 to their HSAs in 2026, an increase from $4.300 in 2025. Those eligible with family HDHP coverage can contribute up to $8,750, up from $8,550 for 2025. Additionally, individuals aged 55 and older may continue to make an additional $1,000 catch-up contribution to their HSAs, which is not adjusted for inflation and stays the same from year to year.
For 2026, the IRS has increased the minimum deductible requirements for HDHPs to $1,700 for self-only coverage and $3,400 for family coverage—up from $1,650 and $3,300, respectively, in 2025. The maximum out-of-pocket limits have also risen to $8,500 for self-only coverage and $17,000 for family coverage, up from $8,300 and $16,600 compared to 2025 limits.
Please see the chart below for the HSA and HDHP limits for 2026 compared to 2025.
| Type of Limit | 2025 | 2026 | Change |
| HSA Contribution Limit - Self-Only | $4,300 | $4,400 | Up $100 |
| HSA Contribution Limit - Family | $8,550 | $8,750 | Up $200 |
| HSA Catch-up Contributions - Age 55 and Older (not subject to adjustment for inflation) |
$1,000 | $1,000 | No Change |
| HDHP Minimum Deductible - Self Only | $1,650 | $1,700 | Up $50 |
| HDHP Minimum Deductible - Family | $3,300 | $3,400 | Up $100 |
| HDHP Maximum Out-of-Pocket Expense Limit - Self-Only (deductibles, copayments and other amounts, but not premiums) |
$8,300 | $8,500 | Up $200 |
| HDHP Maximum Out-of-Pocket Expense Limit - Family (deductibles, copayments and other amounts, but not premiums) |
$16,600 | $17,000 | Up $400 |
What This Means for Employers
Employers who sponsor HDHPs should review their plans' cost-sharing limits (the minimal deductible amount and maximum out-of-pocket expense limit) to ensure compliance with the new 2026 limits. Additionally, employers that offer employees the option to make pre-tax HSA contributions should also revise their plan communications to reflect the increased contribution limits.
If you have questions or want to review how this update impacts your benefits strategy, our team is here to help! Reach out to your local WalkerHughes Insurance office or call us at 800.651.7895.
