IRS Releases 2026 HSA, HDHP, and HRA Inflation Adjusted Amounts

Published May 01, 2025

The ​​Internal Revenue Service (IRS) issued Revenue Procedure 2025-19 announcing the calendar year 2026 annual health savings account (HSA) contribution limitation, the minimum deductible for a high-deductible health plan (HDHP), the maximum out-of-pocket expense limits for an HDHP, and the maximum amount for an excepted benefit health reimbursement arrangement (HRA).

The annual HSA contribution limit is:

  • $4,400 for self-only coverage
  • $8,750 for family coverage.
The minimum deductible of a HDHP is:

  • $1,700 for self-only coverage
  • $3,400 for family coverage.
The maximum out-of-pocket expense limit for a HDHP is:

  • $8,500 for self-only coverage
  • $17,000 for family coverage.
The maximum amount for an excepted benefit HRA is $2,200.

The revenue procedure is effective for HSAs for calendar year 2026 and for excepted benefit HRAs for plan years beginning in 2026.