HSA and HDHP Limits for 2027 — Official IRS Figures

For 2027 the HSA contribution limit is $4,500 for self-only HDHP coverage and $9,000 for family coverage, up from $4,400 and $8,750 in 2026. This is an OFFICIAL figure — the IRS published it in Rev. Proc. 2026-24, issued May 2026, about 18 months ahead of the effective year. These are combined limits — they cover both your contributions and anyone else's (an employer, for instance) made on your behalf.

Official. Unlike most 2027 federal tax figures — which won't be confirmed until the IRS's fall 2026 inflation-adjustment notices — HSA and HDHP limits are published on their own, earlier schedule. The IRS already released the 2027 numbers in Rev. Proc. 2026-24 (issued 2026-05-29), the same way it released 2026's HSA figures back in April 2025 (Rev. Proc. 2025-19). Source: https://www.irs.gov/pub/irs-drop/rp-26-24.pdf.

Add the $1,000 catch-up on top of the base limit: $5,500 for self-only coverage, $10,000 for family coverage. The catch-up amount is fixed by statute (IRC §223(b)(3)) and has never been inflation-indexed — it is unchanged from 2026 and every year since HSA catch-ups began.

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.

To qualify as an HDHP in 2027, a plan's annual deductible must be at least $1,750 (self-only) or $3,500 (family), and out-of-pocket costs (deductibles, co-pays, and coinsurance, but not premiums) may not exceed $8,700 (self-only) or $17,400 (family). Source: IRS Rev. Proc. 2026-24, §223(c)(2)(A).

No — the OBBBA rule that took effect in 2026 continues unchanged into 2027: a Direct Primary Care Service Arrangement is not 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). The cap is inflation-adjusted starting in 2027, but IRS Rev. Proc. 2026-24 confirms the FIRST adjustment leaves it unchanged at $150 / $300 — no increase this cycle.

Not yet announced. Unlike HSA/HDHP figures, health FSA and Dependent Care FSA limits are published in the IRS's fall "annual inflation adjustments" revenue procedure — the 2026 figures came from Rev. Proc. 2025-32, released in October 2025. As of this writing, no such procedure for 2027 has been issued; expect it around October 2026. Check the 2026 HSA & FSA reference for the current FSA figures in the meantime.

Because HSA/HDHP inflation adjustments run on their own statutory calendar (IRC §223(g)), independent of the general C-CPI-U revenue procedure that sets tax brackets, the standard deduction, and most other annual figures. The IRS calculates and releases HSA numbers roughly 18 months before the effective year specifically so health plans and employers have lead time to redesign coverage for the next plan year — which is why the 2027 numbers were already final in May 2026, well before this page's 2026-08-02 writing date.