The Internal Revenue Service has released Rev. Proc. 2025-19 announcing the inflation-adjusted limits for high deductible health plans (HDHPs) and health savings accounts (HSAs) in 2026. The updated 2026 limits are as follows:
- HSA Contribution Limits: The 2026 HSA contribution limit is $4,400 for an individual with self-only HDHP coverage and $8,750 for an individual with family HDHP coverage.
- HDHP Minimum Deductibles: The 2026 minimum annual deductible for an individual with self-only HDHP coverage is $1,700 and $3,400 for family HDHP coverage.
- HDHP Out-of-Pocket-Maximum: The 2026 HDHP out-of-pocket maximum is $8,500 for self-only coverage and $17,000 for family coverage.
This IRS guidance also announced the maximum amount that may be made newly available for Excepted Benefit Health Reimbursement Accounts in 2026, which is $2,200.
