The IRS issued its inflation-adjusted amounts for Health Savings Accounts (HSAs) and High Deductible Health Plans (HDHPs) in Rev. Proc. 2025-19 on May 1, 2025.
All limitation amounts increased from 2025 to 2026. The chart below shows the limitations effective January 1, 2026, as compared to those for 2025:
| HSA and HDHP Limitations |
Code Section |
2026 Individual Coverage |
2026 Family Coverage |
2025 Individual Coverage |
2025 Family Coverage |
| HSA Contribution Limit |
223(b)(2)(A) |
$4,400 |
$8,750 |
$4,300 |
$8,550 |
| HDHP Deductible Minimum |
223(c)(2)(A) |
$1,700 |
$3,400 |
$1,650 |
$3,300 |
| HDHP Out-of-Pocket Maximum |
223(c)(2)(A) |
$8,500 |
$17,000 |
$8,300 |
$16,600 |
Sponsors of HDHPs may need to address plan design for 2026 due to these changes. In addition, plan sponsors will need to make sure that their participant communications, including open enrollment materials, are updated to take into account the new limits for 2026.
If you have any questions about the 2026 limitations or any other matter related to your health and welfare benefit plans, please contact any member of our Employee Benefits and Executive Compensation practice group.
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