IRS raises Health Savings Account (HSA) limits for 2026
The Internal Revenue Service (IRS) has announced* the inflation-adjusted figures that apply to HSA contributions in calendar year 2026, and the minimum deductible and maximum out-of-pocket for HSA-qualified medical plans that begin in 2026.
HSA contribution limits for 2026
The maximum contribution to an HSA in 2026 increases as follows:
| Maximum Contribution | 2026 | 2025 |
|---|---|---|
| HSA self-only coverage | $4,400 | $4,300 |
| HSA family coverage | $8,750 | $8,550 |
| Catch-up age 55 or older | $1,000 | $1,000 |
In addition, the maximum amount that may be made newly available for an Excepted Benefit Health Reimbursement Arrangement (EBHRA) was increased to $2,200 for 2026.
Minimum annual deductible
High deductible health plans (HDHPs) that renew during calendar year 2026 must have a statutory minimum annual deductible of $1,700 for self-only (up from $1,650 in 2025) and $3,400 for family coverage (up from $3,300 in 2025). All services except those that are recognized under federal tax law as preventive care must be applied to the deductible.
Statutory annual out-of-pocket maximum
The statutory annual out-of-pocket maximum increases to $8,500 for self-only coverage (up from $8,300 in 2025) and $17,000 for family coverage (up from $16,600 in 2025).
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).
What these changes mean for employers
No action is required immediately. HSA-qualified plans that renew on or after Jan. 1, 2026, must have an in-network deductible no lower than $1,700 (self-only) or $3,400 (family). The in-network out-of-pocket maximum for covered services can be increased to the new higher limits.
To learn more about Voya HSAs and our other Health Account Solutions, connect with your Voya representative today.
*Access the full IRS HSA announcement.
This information is provided by Voya for your education only. Neither Voya nor its representatives offer tax or legal advice. Please consult your tax or legal advisor before making a tax-related investment/insurance decision.
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