IRS Releases 2026 HSA and HDHP Limits

The IRS has announced the inflation-adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs) for 2026. These updates are outlined in Revenue Procedure 2025-19.

Maximum HSA Contribution

For calendar year 2026, individuals with self-only HSA-compatible coverage can contribute up to $4,400, while those with family coverage can contribute up to $8,750. These limits reflect an increase from the 2025 amounts of $4,300 and $8,550, respectively.

The catch-up contribution for individuals aged 55 or older remains unchanged at $1,000.

Minimum HDHP Deductible

For plan years beginning in 2026, an HSA-compatible high deductible health plan must have minimum deductibles of:

• $1,700 for self-only coverage (up from $1,650)

• $3,400 for family coverage (up from $3,300)
  

Embedded Deductibles and HSA Eligibility

When a family HDHP includes embedded deductibles—separate individual deductibles within the family plan—care must be taken to maintain HSA eligibility.

To comply, the embedded individual deductible must be at least as high as the minimum family deductible for the applicable plan year. For plan years beginning in 2026, that threshold is $3,400.

Example:

• A plan with a $2,000 individual deductible and a $4,000 family deductible would not qualify as HSA-compatible if the embedded deductible remains at $2,000.

• A family plan with an embedded deductible of $3,500 would meet the requirement and preserve HSA eligibility.
  

Maximum Out-of-Pocket (OOP) Limits for HDHPs

For plan years starting in 2026, the maximum amount that participants can be required to pay out of pocket (excluding premiums) under an HSA-compatible HDHP increases to:

• $8,500 for self-only coverage (up from $8,300)

• $17,000 for family coverage (up from $16,600)
  

A Note on ACA Limits

These IRS-imposed limits apply only to HDHPs that are HSA-compatible. Health plans that are not tied to an HSA are not subject to these thresholds.

However, all non-grandfathered group health plans must comply with Affordable Care Act (ACA) out-of-pocket maximums, which are also based on the plan year. For plan years beginning in 2026, the ACA limits are:

• $10,150 for self-only coverage

• $20,300 for family coverage
  

More Information

Reach out to your Hylant representative for further information. Don’t have one? Contact us here.

The above information does not constitute advice. Always contact your employee benefits broker or trusted advisor for insurance-related questions.