IRS Announces Inflation Adjustments to Health Savings Account Limits for 2026
May 2,2025 – The Internal Revenue Service (IRS) issued 2026 inflation adjustments to health savings account (HSA) limits in Revenue Procedure 2025-19 (https://www.irs.gov/pub/irs-drop/rp-25-19.pdf). This ruling increased the health savings account (HSA) annual contribution limit for self-only coverage to $4,400 for calendar year 2026, an increase of $100 over the 2025 limit of $4,300. The family contribution limit was also increased to $8,750 for calendar year 2026, an increase of $200 over the 2025 limit of $8,550.
The Section 223 minimum deductible requirement for 2026 also increased to $1,700 for self-only and $3,400 for family coverage. Annual out-of-pocket expenses (including co-payments, deductibles, and other amounts, but excluding premiums) for 2026 may not exceed $8,500 for self-only coverage or $17,000 for family coverage.
| Annual Limits | 2024 | 2025 | 2026 |
| §223 Minimum Deductible | |||
| Employee Only | $1,600 | $1,650 | $1,700 |
| Family | $3,200 | $3,300 | $3,400 |
| HSA Contribution Limit | |||
| Employee Only | $4,150 | $4,300 | $4,400 |
| Family | $8,300 | $8,550 | $8,750 |
Please contact your FloresHR business development partner or account manager with questions regarding this adjustment. For more information on FloresHR HSA administration, request a proposal.
