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.
The information contained in this Benefit Beat is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations. This information is provided as general guidance and may be affected by changes in law or regulation. This information is not intended to replace or substitute for accounting or other professional advice. You must consult your own attorney or tax advisor for assistance in specific situations. This information is provided as-is, with no warranties of any kind. CBIZ shall not be liable for any damages whatsoever in connection with its use and assumes no obligation to inform the reader of any changes in laws or other factors that could affect the information contained herein.
© Copyright CBIZ, Inc. All rights reserved. Use of the material contained herein without the express written consent of the firms is prohibited by law. This publication is distributed with the understanding that CBIZ is not rendering legal, accounting or other professional advice. The reader is advised to contact a tax professional prior to taking any action based upon this information. CBIZ assumes no liability whatsoever in connection with the use of this information and assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein. Material contained in this publication is informational and promotional in nature and not intended to be specific financial, tax or consulting advice. Readers are advised to seek professional consultation regarding circumstances affecting their organization.
“CBIZ” is the brand name under which CBIZ CPAs P.C. and CBIZ, Inc. and its subsidiaries, including CBIZ Advisors, LLC, provide professional services. CBIZ CPAs P.C. and CBIZ, Inc. (and its subsidiaries) practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. CBIZ CPAs P.C. is a licensed independent CPA firm that provides attest services to its clients. CBIZ, Inc. and its subsidiary entities provide tax, advisory, and consulting services to their clients. CBIZ, Inc. and its subsidiary entities are not licensed CPA firms and, therefore, cannot provide attest services.
