The maximum contribution amounts for a health savings account (HSA) and certain related benchmarks will be slightly higher next year.
The IRS announced the updated amounts Thursday in Rev. Proc. 2025-19, issued pursuant to Sec. 223(g). The revenue procedure also includes the revised maximum amount that may be made newly available for excepted-benefit health reimbursement arrangements (HRAs) under Regs. Sec. 54.9831-1(c)(3)(viii).
HSA contributions
The maximum contribution to an HSA that may be made for calendar year 2026 by an individual with self-only coverage under a high-deductible health plan (HDHP) will be $4,400, a $100 increase from 2025. For an individual with family coverage, the maximum contribution will be $8,750, which is $200 higher than the current limit.
The $1,000 “catch-up” additional contribution that may be made by individuals who are age 55 or older before the end of the tax year is unchanged because it is set by statute (Sec. 223(b)(3)).
An eligible individual may make limited annual cash contributions to an HSA to pay the qualified medical expenses of account beneficiaries, up to the annual sum of monthly limitations for months during the tax year in which the individual is eligible.
HDHP amounts
With either type of coverage, an eligible individual must be covered under an HDHP — and may not be covered under any other health plan that provides coverage for any benefit that is covered under the HDHP. The minimum annual deductible amount and maximum out-of-pocket amounts of HDHPs are also adjusted for inflation.
For 2026, a qualifying HDHP must have an annual deductible of at least $1,700 for self-only coverage ($50 higher than for 2025) or $3,400 for family coverage (a $100 increase). In addition, annual out-of-pocket expenses, including deductibles, co-payments, and other amounts, exclusive of premiums, may not be more than $8,500 for self-only coverage or $17,000 for family coverage — increases, respectively, of $200 and $400.
Excepted-benefit HRA maximum
For plan years beginning in 2026, the maximum amount that may be made newly available for an excepted-benefit HRA under Regs. Sec. 54.9831-1(c)(3)(viii) is $2,200, which is $50 higher than the 2025 amount of $2,150.
— To comment on this article or to suggest an idea for another article, contact Martha Waggoner at Martha.Waggoner@aicpa-cima.com.
