2026 and 2027 HDHP Limits and HSA Contribution Limits

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Related: changing your plan year.

2026 and 2027 HDHP and HSA Limits

New to HSAs? Start with what an HSA is and how it works, then use the figures below.

	2026	2027
HSA contribution — self-only	$4,400	$4,500
HSA contribution — family	$8,750	$9,000
HSA catch-up (age 55+)	$1,000	$1,000
HDHP minimum deductible — self-only	$1,700	$1,750
HDHP minimum deductible — family	$3,400	$3,500
HDHP out-of-pocket maximum — self-only	$8,500	$8,700
HDHP out-of-pocket maximum — family	$17,000	$17,400
Excepted-benefit HRA limit	$2,200	$2,250

The 2026 figures come from IRS Rev. Proc. 2025-19 and the 2027 figures from Rev. Proc. 2026-24.

See also: Improving Health. Controlling Costs. Delivering Results., our approach for employers who want cost to move between renewals.

The Two Limits That Have to Be Read Together

A plan is only HSA-qualified if it clears the minimum deductible and stays within the out-of-pocket maximum. Those pull in opposite directions, which is why HSA-qualified design has less room in it than it first appears: the deductible has a floor and the total exposure has a ceiling.

The HDHP Out-of-Pocket Maximum Is Not the ACA Out-of-Pocket Maximum

This catches people out every year. There are two separate out-of-pocket ceilings and they are not the same number.

2026 Out-of-Pocket Maximum	Self-Only	Family
HDHP limit (for HSA eligibility)	$8,500	$17,000
ACA limit (for all non-grandfathered plans)	$10,600	$21,200

Every non-grandfathered plan must satisfy the ACA ceiling. An HSA-qualified plan must also satisfy the lower HDHP ceiling. So for an HDHP the binding figure is always the lower one — a plan designed to the ACA maximum is compliant but is not HSA-qualified, and employees contributing to an HSA under it are doing so improperly.

The Embedded Deductible Trap on Family Coverage

Family HDHP coverage has one design rule that is easy to violate without noticing. If the plan uses an embedded per-person deductible inside the family deductible, that embedded amount must be at least the statutory minimum family deductible — $3,400 for 2026, not the $1,700 self-only figure.

A family plan with, say, a $2,000 embedded individual deductible satisfies nobody’s intuition of a problem, but it is not HSA-qualified, because the plan would begin paying benefits for one family member before the family minimum was reached. Carriers do not always flag this, and it tends to surface only when an employee’s HSA contributions are questioned.

What This Means for Plan Design

• If you are moving to an HSA-qualified plan, check the family deductible structure first — embedded deductibles are where eligibility usually breaks.
• Design the out-of-pocket maximum against the HDHP ceiling, not the ACA one.
• Preventive care may be covered before the deductible without affecting HSA eligibility; most other pre-deductible coverage cannot.
• If the employer funds part of the deductible through an HSA contribution, count that contribution toward the annual limit — employer and employee contributions share one cap.
• Revisit the figures every year. The deductible floor rises, and a plan left unchanged can fall below the new minimum.

If you want to check a contribution against these limits, the HSA and FSA contribution calculator applies the current figures for you.

The last point is the one that costs employers money: a plan that was HSA-qualified when it was written can stop being qualified simply because the statutory minimum moved past it. It is worth a check at every renewal, and our compliance support includes it.

Questions We Get

What are the 2026 HDHP minimum deductibles?

For 2026 a high-deductible health plan must have a minimum annual deductible of at least $1,700 for self-only coverage and $3,400 for family coverage. For 2027 those rise to $1,750 and $3,500.

What are the 2026 HSA contribution limits?

$4,400 for self-only coverage and $8,750 for family coverage, plus a $1,000 catch-up contribution for accountholders aged 55 and over. The figures come from IRS Rev. Proc. 2025-19.

What are the 2027 HSA and HDHP limits?

HSA contributions rise to $4,500 self-only and $9,000 family. HDHP minimum deductibles rise to $1,750 and $3,500, and the HDHP out-of-pocket maximums to $8,700 and $17,400. These were set by IRS Rev. Proc. 2026-24.

Is the HDHP out-of-pocket maximum the same as the ACA out-of-pocket maximum?

No, and they are often confused. For 2026 the HDHP maximum is $8,500 self-only and $17,000 family, while the ACA maximum is $10,600 and $21,200. An HSA-qualified plan has to satisfy both, so the lower HDHP figure is the one that binds.

Can a family HDHP have an embedded individual deductible?

It can, but the embedded per-person deductible must be at least the statutory minimum family deductible — $3,400 for 2026. A family plan with a lower embedded individual deductible is not HSA-qualified, and this is one of the more common ways employers unintentionally break HSA eligibility.

Who can make the HSA catch-up contribution?

Accountholders aged 55 and over during the tax year may contribute an additional $1,000. It is per eligible individual, so two spouses who are both 55 or over and both HSA-eligible can each make one, though the second requires an account in that spouse’s own name.

Other annual compliance deadlines: ACA Affordability Percentage for 2026 and 2027 · PCORI Fees: What Employers Owe and When · Reporting Creditable Coverage · What Is the Gag Clause Attestation? · Excepted Benefit HRA (EBHRA): Limits, Rules and Where It Fits · Dependent Care FSA Eligible Expenses: What Counts in 2026

Unhappy with your current broker? Switch to CFH. Your employees won’t notice. You will.

Also from CFH: Group health insurance in Three Oaks, MI · Employer Adoption Assistance Programs: Limits, Rules and the Payroll Trap · Health and Benefits Consulting in Muskegon Heights

Where the Rules Come From

The laws named in this article link to the statute or regulation they come from. This is general information, not legal or tax advice, and rules change, so check the current text.