IRS raises Health Savings Account (HSA) limits for 2026

$4,400 (self-only coverage)

$8,750 (family coverage)

$4,300 (self-only coverage)

$8,550 (family coverage)

$5,400 (self-only coverage)

$9,750 (family coverage)

$5,300 (self-only coverage)

$9,550 (family coverage)

Definition of High Deductible Health Plan
The annual minimum deductible of a high deductible health plan as defined under IRC Section 223(c)(2)(A).

All services except those that are recognized under federal tax law as preventive care must be applied to the deductible.

$1,700 (self-only coverage)

$3,400 (family coverage)

$1,650 (self-only coverage)

$3,300 (family coverage)

Maximum Out-of-Pocket Expenses for a High Deductible Health Plan
The maximum annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums).

This higher limit applies to plans that renew during calendar year 2026. The ceiling applies to covered in-network services only — including deductibles, co-payments (but not premiums). Plans with an out-of-network level of benefits aren’t restricted by federal law to a maximum (though state laws may impose out-of-pocket ceilings).

$8,500 (self-only coverage)

$17,000 (family coverage)

$8,300 (self-only coverage)

$16,600 (family coverage)

Flexible Spending Accounts (FSAs)

The maximum annual dollar limit under IRC Section 125(i) for employee pre-tax contributions to a health FSA.

The maximum annual dollar limit under IRC Section 125(i) for employee pre-tax contributions to a limited purpose FSA for medical expenses not covered by insurance.

The maximum annual dollar limit under IRC Section 129(a) for employee pre-tax contributions to a dependent care FSA.

$3,400

$3,400

$3,750 (married filing separately)

$7,500 (all other tax filers)

$3,300

$3,300

$2,500 (married filing separately)

$5,000 (all other tax filers)

Commuter Benefit Spending Accounts

The monthly dollar contribution limit under IRC Section 132(f)(2)(A) for transportation in a commuter highway vehicle or mass transit pass.

The monthly dollar contribution limit under IRC Section132(f)(2)(B) for qualified parking.

$340

$340

$325

$325