On May 1, 2025, the IRS released Revenue Procedure 2025-19, which provides the 2026 inflation-adjusted limits for HSAs and HSA-qualifying HDHPs. According to the revenue procedure, the 2026 annual HSA contribution limit will increase to $4,400 for individuals with self-only HDHP coverage (up $100 from 2025) and to $8,750 for individuals with anything other than self-only HDHP coverage (family or self + one, self + child(ren), or self + spouse/domestic partner coverage), an increase of $200 from 2025.
For qualified HDHPs, the 2026 minimum statutory deductibles will be $1,700 for self-only coverage (up $50 from 2025) and $3,400 for individuals with anything other than self-only coverage (an increase of $100 from 2025). The 2026 maximum out-of-pocket limits will increase to $8,500 for self-only coverage (up $200 from 2025) and up to $17,000 for anything other than self-only coverage (up $400 from 2025). For reference, out-of-pocket limits on expenses include deductibles, copayments, and coinsurance, but not premiums. Additionally, the catch-up contribution maximum remains $1,000 for individuals aged 55 years or older (this is a fixed amount not subject to inflation).
The maximum amount that may be made newly available for plan years beginning in 2026 for excepted benefit health reimbursement arrangements (EBHRAs) is $2,200 (up $50 from 2025).
Employer Takeaway
The 2026 limits may impact employer benefit strategies, particularly for employers coupling HSAs with HDHPs. Employers should ensure that employer HSA contributions and employer-sponsored qualified HDHPs are designed to comply with the 2026 limits.
For further information regarding employee benefits annual limits, please ask your broker or consultant for a copy of the NFP publication Employee Benefits Annual Limits.