The IRS has announced 2026 HSA and HDHP limits as follows:
Annual HSA contribution limitation. For calendar year 2026, the annual limitation on deductions for HSA contributions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $4,400 (up from $4,300 in 2025), and the annual limitation on deductions for HSA contributions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $8,750 (up from $8,550 in 2025).
High deductible health plans. For calendar year 2026, a “high deductible health plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,700 for self-only coverage or $3,400 for family coverage (up from $1,650 and $3,300 in 2025), and with respect to which the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $8,500 for self-only coverage or $17,000 for family coverage (up from $8,300 and $16,600 in 2025).
