The IRS has released Rev. Proc. 2025-19 with the cost of living (inflation) adjusted amounts for health savings accounts (HSAs) and excepted benefit health reimbursement arrangements (EB-HRAs) for plan years beginning in 2026.
Health Savings Accounts (HSAs)
| Individual/Self Only | Family | |||
| 2026 | 2025 | 2026 | 2025 | |
| Contribution Limit | $4,400 | $4,300 | $8,750 | $8,550 |
| HDHP Annual Deductible | $1,700 | $1,650 | $3,400 | $3,300 |
| HDHP Annual Out-of-Pocket Limit* | $8,500 | $8,300 | $17,000 | $16,600 |
- Catch-up contributions for people aged 55 or over remain unchanged at $1,000.
- The contribution limit applies to the 2026 calendar year.
- The HDHP deductible and out-of-pocket limits apply to plan years beginning in 2026.
As a reminder, these HSA limits differ from the ACA out-of-pocket limits, which for 2026 are $10,150 for self-only coverage ($9,200 in 2025) and $20,300 for family coverage ($18,400 in 2025).
Excepted Benefit Health Reimbursement Arrangements (EB-HRAs)
| 2026 | 2025 | |
| Cap on annual amount of contributions | $2,200 | $2,150 |
- The annual cap applies to plan years beginning in 2026.
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