The IRS has released important 2026 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs) and health reimbursement arrangements (HRAs).
Health savings accounts
The Internal Revenue Code (IRC) allows employers, employees or both to contribute pretax dollars to HSAs paired with qualified HDHPs. HDHPs must adhere to minimum deductible amounts and maximum out-of-pocket costs.
The maximum contribution level for HSAs for individuals and families is increasing for 2026. The additional catch-up contribution level for individuals age 55 and older remains the same.
| HSA maximum contribution level | 2025 | 2026 |
| Individual coverage | $4,300 | $4,400 |
| Family coverage | $8,550 | $8,750 |
| Catch-up contributions for age 55 and older | $1,000 | $1,000 |
High-deductible health plans
For 2026, the minimum deductible amount and maximum out-of-pocket amount for individuals and families in qualifying HDHPs are also increasing.
| HDHP minimum deductible amount | 2025 | 2026 |
| Individual coverage | $1,650 | $1,700 |
| Family coverage | $3,300 | $3,400 |
| HDHP maximum out-of-pocket amount | 2025 | 2026 |
| Individual coverage | $8,300 | $8,500 |
| Family coverage | $16,600 | $17,000 |
This content is for informational purposes only and not for the purpose of providing professional, financial, medical or legal advice. You should contact your licensed professional to obtain advice with respect to any particular issue or problem.