IRS Releases 2027 HSA, HDHP, and HRA Inflation Adjusted Amounts

The ​​Internal Revenue Service (IRS) issued Revenue Procedure 2026-24 announcing the calendar year 2027 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:

• $4,500 for self-only coverage
• $9,000 for family coverage.

The minimum deductible of a HDHP is:

• $1,750 for self-only coverage
• $3,500 for family coverage.
  

The maximum out-of-pocket expense limit for a HDHP is:

• $8,700 for self-only coverage
• $17,400 for family coverage.
  

The maximum amount for an excepted benefit HRA is $2,250.

The revenue procedure is effective for HSAs for calendar year 2027 and for excepted benefit HRAs for plan years beginning in 2027.