The IRS has announced the inflation-adjusted limits for Health Savings Accounts (HSAs), High-Deductible Health Plans (HDHPs), and excepted-benefit Health Reimbursement Arrangements (HRAs) for the 2026 plan year. These changes affect plan design, contribution strategies, and compliance considerations for employers offering consumer-directed health plans.
Key Highlights for 2026:
- HSA Contribution Limits will increase to $4,400 for self-only coverage and $8,750 for family coverage. The catch-up contribution for individuals age 55 and older remains at $1,000, unchanged since 2009.
- HDHP Minimum Deductibles rise to $1,700 (self-only) and $3,400 (family), up from 2025 levels.
- HDHP In-Network Out-of-Pocket Maximums increase to $8,500 (self-only) and $17,000 (family).
| Coverage Type | 2026 | 2025 |
| HSA Contribution (Self-only) | $4,400 | $4,300 |
| HSA Contribution (Family) | $8,750 | $8,550 |
| HDHP Min Deductible (Self-only) | $1,700 | $1,650 |
| HDHP Min Deductible (Family) | $3,400 | $3,300 |
| HDHP OOP Max (Self-only) | $8,500 | $8,300 |
| HDHP OOP Max (Family) | $17,000 | $16,600 |
| HSA Catch-Up (Age 55+) | $1,000 | $1,000 |
- The excepted-benefit HRA maximum employer contribution will increase to $2,200 in 2026, up from $2,150 in 2025.
ACA Out-of-Pocket Maximums Also Rising
In a separate June 2025 update, the Centers for Medicare & Medicaid Services (CMS) finalized the 2026 ACA out-of-pocket maximums for non-grandfathered group health plans:
- $10,600 for self-only coverage
- $21,200 for family/other coverage
These ACA thresholds exceed HDHP limits and will apply across all compliant group health plans.
As you prepare for the 2026 plan year, now is the time to align benefit strategies, HSA funding policies, and employee communications with these updated federal limits.