The IRS has announced the 2026 cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs), and excepted benefit health reimbursement arrangements (HRAs).* All of the dollar limits currently in effect for 2025 will change for 2026, except for the HSA catch-up contribution for individuals ages 55 and older.
This table compares the applicable dollar limits of 2025 to 2026:
These 2026 limits are effective for HDHP/HSAs for calendar year 2026, and for excepted benefit HRAs for plan years beginning in 2026.
Note that nongrandfathered HDHPs have a different annual out-of-pocket (OOP) limit than the annual limit under the ACA. For 2026, the ACA OOP limit is $10,150 for single coverage and $20,300 for family coverage. Qualified HDHPs must use the lower of the OOP limits (ACA limit vs. HDHP limit).
* Source: IRS Revenue Procedure 2025-19
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