Regulatory Updates
Regulatory Updates provide quick access to employee benefit regulations, rulings and other guidance released by governmental agencies in the U.S. and Canada.
New updates to this page may be included in Today’s Headlines which is emailed to International Foundation members each business day. Inquiries regarding these updates should be directed to the Benefits Knowledge Center at the International Foundation at (888) 334-3327, option 5 or [email protected].
Search Regulatory Updates
IRS Releases 2026 HSA, HDHP, and HRA Inflation Adjusted Amounts
May 1, 2025, 21:06
by
Amanda Wilke
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.