In Revenue Procedure 2025-19 (Rev. Proc. 2025-19), released in May 2025, the IRS provides the 2026 inflation-adjusted amounts for Health Savings Accounts (HSAs) and the maximum amount newly made available for excepted benefit health reimbursement arrangements (excepted benefit HRAs).
For calendar year 2026 (CY26), the annual contribution limitations under high deductible health plans are
- $4,400 for an individual with self-only coverage
- $8,750 for an individual with family coverage
For CY26, “high deductible health plan” means a health plan with an annual deductible that is at least $1,700 for self-only coverage or $3,400 for family coverage and for which the maximum annual out-of-pocket expenses are $8,500 for self-only coverage or $17,000 for family coverage.
In addition, for plan years beginning in 2026, the amount newly made available under an excepted benefit HRA may not exceed $2,200.
This adjustment is effective for HSAs for CY26 and for excepted benefit HRAs for plan years beginning in 2026.
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