HSA and FSA Contribution Limits for 2026
Every 2026 IRS health-account limit in one place — HSA, HDHP qualifying minimums, health FSA, and Dependent Care FSA — plus the age-55 catch-up, the both-spouses rule, and how proration works if you weren't covered all year. Every figure is rendered from IRS Rev. Proc. 2025-19 and Rev. Proc. 2025-32, the official cost-of-living adjustment notices.
Want to see the actual tax and FICA savings from maxing out your HSA?
Open the HSA calculator →2026 vs 2025 vs 2024: HSA contribution limits
The limit depends only on your HDHP coverage tier (self-only or family) — not your income, filing status, or employer size.
| Coverage | 2026 | 2025 | 2024 | Change |
|---|---|---|---|---|
| Self-only coverage | $4,400 | $4,300 | $4,150 | +$100 |
| Family coverage | $8,750 | $8,550 | $8,300 | +$200 |
Source: IRS Rev. Proc. 2025-19 (2026); IRS Rev. Proc. 2024-25 (2025).
The age-55+ catch-up — and the both-spouses rule
Anyone who is HSA-eligible and turns 55 or older by year-end can contribute an extra $1,000 — unlike the 401(k)/IRA catch-ups, this amount is fixed by statute (IRC §223(b)(3)) and has never been adjusted for inflation. That makes $5,400 the personal maximum for a 55+ self-only enrollee in 2026, and $9,750 for family coverage.
- Both spouses 55+? Each gets their own $1,000 catch-up — $2,000 combined — but per IRS Publication 969 the catch-up must be deposited into the HSA-eligible spouse's OWN account, not a shared family HSA.
- Practical result: a couple where both spouses are 55+ and both HSA-eligible typically needs two HSAs — one per spouse — to actually capture both catch-ups.
- The catch-up applies regardless of coverage tier (self-only or family) — it's a flat add-on, not prorated by tier.
HDHP qualifying minimums for 2026
To contribute to an HSA at all, your health plan has to qualify as a High Deductible Health Plan (HDHP) under §223(c)(2)(A) — meaning its deductible is at least the minimum below, and its total out-of-pocket exposure doesn't exceed the maximum below.
Minimum annual deductible
| Coverage | 2026 | 2025 | 2024 |
|---|---|---|---|
| Self-only coverage | $1,700 | $1,650 | $1,600 |
| Family coverage | $3,400 | $3,300 | $3,200 |
Maximum annual out-of-pocket
Deductibles, co-payments, and coinsurance count toward this cap; premiums do not.
| Coverage | 2026 | 2025 | 2024 |
|---|---|---|---|
| Self-only coverage | $8,500 | $8,300 | $8,050 |
| Family coverage | $17,000 | $16,600 | $16,100 |
Source: IRS Rev. Proc. 2025-19, §223(c)(2)(A) (2026); IRS Rev. Proc. 2024-25 (2025).
Health FSA and Dependent Care FSA limits for 2026
FSAs run on a separate schedule from HSAs — the health FSA is inflation-indexed under §125(i) and adjusted every fall, while the Dependent Care FSA cap is a fixed statutory dollar amount that Congress changes only by legislation.
| Limit | Code section | 2026 | 2025 | 2024 |
|---|---|---|---|---|
| Health FSA salary reduction limit | §125(i) | $3,400 | $3,300 | $3,200 |
| Health FSA carryover maximum | Notice 2013-71 | $680 | $660 | $640 |
Source: IRS Rev. Proc. 2025-32, §4.15 (2026); IRS Rev. Proc. 2024-40 (2025).
Dependent Care FSA (§129) — capped since 1986, then OBBBA raised it
| Filing situation | 2026 | 2025 (and every year since 1986 except 2021) |
|---|---|---|
| Standard (single, MFJ, head of household) | $7,500 | $5,000 |
| Married filing separately | $3,750 | $2,500 |
OBBBA §70404 amended IRC §129(a)(2)(A) to raise the Dependent Care FSA cap for the first permanent time since 1986, effective for plan years beginning in 2026. (The cap briefly rose for the single 2021 taxable year under IRS Notice 2021-26 and ARPA §9632, then reverted.) Unlike the HSA and health FSA limits above, this figure is a fixed statutory dollar amount — it does not adjust for inflation and will stay at $7,500 until Congress legislates another change. Compare it against the Child and Dependent Care Credit on the Dependent Care FSA calculator.
Proration and the last-month rule
If you weren't HDHP-eligible for the entire year, your HSA limit is normally prorated by twelfths — unless you qualify for the last-month rule (IRC §223(b)(8)), which lets you contribute the FULL annual limit as long as you were HDHP-eligible on December 1 AND stay HSA-eligible through the "testing period" — every month of the following year.
Prorated (no last-month rule)
Family HDHP coverage starting July 1, 2026 — eligible for 6 of 12 months. The prorated limit is $4,375 ($8,750 × 6/12). Contributing the full $8,750 annual limit instead would be $4,375 over the cap, triggering an estimated $263 excise tax (6% per year under IRC §4973) until withdrawn.
Last-month rule elected
Same enrollee, same 6 months — but HDHP-eligible on December 1 and electing the last-month rule. The full $8,750 annual limit is allowed, with $0 excess. The tradeoff: the testing period runs through December 31, 2027 — leaving HDHP coverage early (other than by death or disability) makes the extra contribution taxable income plus a 10% additional tax.
Run your own coverage dates and contribution plan through the HSA prorated cap calculator to see which method applies and what the excise-tax exposure looks like.
HSA vs FSA: can you have both?
Generally no — enrolling in a general-purpose health FSA disqualifies you from HSA eligibility for that coverage period, per IRS Publication 969. Two FSA types are the exception, because neither one duplicates what an HDHP is supposed to leave to the HSA:
- Limited-purpose FSA (LPFSA): restricted to dental and vision expenses — compatible with an HSA.
- Dependent Care FSA: covers childcare/dependent-care costs, not medical expenses — always compatible with an HSA regardless of HDHP status.
- Post-employment or retiree-only HRA/FSA: some narrow HRA designs don't affect HSA eligibility either, but a general health FSA from a current employer does.
For the full side-by-side — eligibility, rollover, investment growth, and which one wins at your income — see the HSA vs FSA comparison.
New for 2026: Direct Primary Care no longer disqualifies HSA eligibility (up to a cap)
OBBBA (P.L. 119-21) §71308 added IRC §223(c)(1)(E), effective for months beginning after December 31, 2025 — brand-new for 2026, not a COLA update. A Direct Primary Care Service Arrangement (DPCSA) is no longer treated as a "health plan" for HSA-eligibility purposes under §223(c)(1)(A)(ii), so being enrolled in one no longer disqualifies you — provided the aggregate monthly fees for all your DPCSAs don't exceed $150 per month, or $300 if a single DPCSA covers more than one individual. Go over the cap and the arrangement counts as disqualifying coverage again, the same as a general-purpose health FSA.
The cap is inflation-adjusted for months beginning after December 31, 2026 — but the first adjustment, published in IRS Rev. Proc. 2026-24, leaves it unchanged: $150 individual / $300 multi-individual for 2027 too.
Looking ahead to 2027
The IRS has already published 2027 HSA and HDHP figures (Rev. Proc. 2026-24, issued May 2026) — well ahead of the usual annual-rollover timeline, since HSA/HDHP COLAs come out about 18 months before the effective year.
| Limit | Self-only | Family |
|---|---|---|
| HSA contribution limit | $4,500 | $9,000 |
| HDHP minimum deductible | $1,750 | $3,500 |
| HDHP max out-of-pocket | $8,700 | $17,400 |
The $1,000 catch-up is unchanged — it's fixed by statute, not inflation-indexed. FSA and Dependent Care FSA limits for 2027 have NOT been announced; the IRS typically releases those in its fall inflation-adjustments revenue procedure, expected around October 2026.
See the full breakdown — comparison tables, DPCSA cap, and FAQs — on the 2027 HSA contribution limits reference.
What changed from 2025 — and what didn't
- Up: HSA self-only +$100 to $4,400; HSA family +$200 to $8,750; HDHP minimum deductible +$50 / +$100; HDHP max out-of-pocket +$200 / +$400; health FSA +$100 to $3,400; FSA carryover +$20 to $680.
- Big jump: Dependent Care FSA +$2,500 to $7,500 — its first permanent change since 1986 (a one-year, pandemic-era increase for 2021 aside), courtesy of OBBBA §70404.
- Unchanged: the $1,000 HSA catch-up (fixed by statute since it was introduced, no COLA provision).
- Brand new: Direct Primary Care Service Arrangements (DPCSA) no longer disqualify HSA eligibility, up to $150 ($300 multi-individual) in aggregate monthly fees — OBBBA §71308, effective for months beginning after December 31, 2025.
- Looking ahead: 2027 HSA/HDHP limits are already set (see above); FSA and DCFSA 2027 figures arrive with the IRS's fall inflation-adjustments notice, typically in October.
Frequently asked questions
What is the HSA contribution limit for 2026?
For 2026 the HSA contribution limit is $4,400 for self-only HDHP coverage and $8,750 for family coverage, up from $4,300 and $8,550 in 2025 (IRS Rev. Proc. 2025-19). These are combined limits — they cover both your contributions and anyone else's (an employer, for instance) made on your behalf.
What is the max HSA contribution for 2026 if I'm 55 or older?
Add the $1,000 catch-up on top of the base limit: $5,400 for self-only coverage, $9,750 for family coverage. The catch-up amount is fixed by statute (IRC §223(b)(3)) and has never been inflation-indexed — it has stayed at $1,000 since HSAs allowed catch-ups began.
What happens if both spouses are 55 or older?
Each spouse gets their own $1,000 catch-up — $2,000 combined — but per IRS Publication 969, catch-up contributions must go into the account of the HSA-eligible spouse who is 55+, not a single family HSA. In practice this means each spouse needs their own HSA if both want to make a catch-up contribution; you cannot deposit both catch-ups into one account.
What are the HDHP minimum deductible and out-of-pocket limits for 2026?
To qualify as an HDHP in 2026, a plan's annual deductible must be at least $1,700 (self-only) or $3,400 (family), and out-of-pocket costs (deductibles, co-pays, and coinsurance, but not premiums) may not exceed $8,500 (self-only) or $17,000 (family). Source: IRS Rev. Proc. 2025-19, §223(c)(2)(A).
What is the FSA contribution limit for 2026?
The health FSA salary-reduction limit is $3,400 per employee for 2026 (IRS Rev. Proc. 2025-32, §125(i)), up from $3,300 in 2025. If your employer's plan allows a carryover, up to $680 of unused 2026 funds can roll into 2027 — the rest is forfeited under the use-it-or-lose-it rule.
What is the Dependent Care FSA limit for 2026?
$7,500 for most filers, or $3,750 if you're married filing separately — a large jump from the $5,000 / $2,500 that applied in 2025 and most years since 1986. OBBBA §70404 (amending IRC §129(a)(2)(A)) is the first PERMANENT increase to the statutory cap in four decades, effective for plan years beginning in 2026 (the only prior change was a one-year, pandemic-era increase for 2021 under IRS Notice 2021-26 and ARPA §9632, which then reverted). Unlike the HSA and health FSA limits, this figure is NOT inflation-indexed — it stays fixed until Congress changes it again.
Can I have both an HSA and an FSA in 2026?
Not with a general-purpose health FSA — enrolling in one disqualifies you from HSA eligibility for that period, per IRS Publication 969. You CAN pair an HSA with a limited-purpose FSA (LPFSA, restricted to dental and vision) or with a Dependent Care FSA, since neither covers the general medical expenses an HDHP is meant to leave to the HSA. See the HSA vs FSA comparison for the full eligibility rundown.
Does Direct Primary Care (DPCSA) disqualify me from an HSA in 2026?
No — starting in 2026, OBBBA (P.L. 119-21 §71308, adding IRC §223(c)(1)(E)) says a Direct Primary Care Service Arrangement is no longer treated as a "health plan" for HSA-eligibility purposes, as long as the aggregate monthly fees for all your DPCSAs don't exceed $150 ($300 if one DPCSA covers more than one person). Go over the cap and the arrangement counts as disqualifying coverage again. The cap is inflation-adjusted starting in 2027, though IRS Rev. Proc. 2026-24 keeps it unchanged at $150 / $300 for that year.
How does HSA proration work if I'm not HDHP-eligible for the full year?
Your contribution limit is prorated by the number of months you were HDHP-eligible on the first day of that month, unless you qualify for the last-month rule (IRC §223(b)(8)): being HDHP-eligible on December 1 lets you contribute the FULL annual limit regardless of when coverage started, provided you stay eligible through the "testing period" — every month of the following year. Break that testing period (other than by death or disability) and the extra amount becomes taxable income plus a 10% additional tax. Run your own numbers on the HSA prorated cap calculator.
What will the HSA limits be in 2027?
The IRS has already announced them: $4,500 self-only and $9,000 family (Rev. Proc. 2026-24, issued May 2026), with HDHP minimums of $1,750 / $3,500 and out-of-pocket maximums of $8,700 / $17,400. The catch-up stays at $1,000 — it never moves. FSA and Dependent Care FSA limits for 2027 have NOT been announced yet; the IRS typically releases those in its fall inflation-adjustments revenue procedure, expected around October 2026.
Sources
- IRS Rev. Proc. 2025-19 — 2026 HSA Limits
- IRS Rev. Proc. 2024-25 (2025 HSA limits)
- IRS Rev. Proc. 2025-32 (2026 inflation adjustments)
- IRS Rev. Proc. 2024-40 (2025 standard deduction)
- IRS Form 8889 — Health Savings Accounts
- IRS Publication 969 — Health Savings Accounts and Other Tax-Favored Health Plans
- IRS Publication 503 — Child and Dependent Care Expenses
- IRS Rev. Proc. 2026-24 — 2027 HSA, HDHP and DPCSA amounts
- P.L. 119-21 §71308 — Direct Primary Care Service Arrangements (IRC §223(c)(1)(E))
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