The Internal Revenue Service (IRS) has released Revenue Procedure 2025-19, announcing the inflation-adjusted Health Savings Account (HSA) contribution limits and related benchmarks for 2026. These annual adjustments provide important planning opportunities for individuals and businesses utilizing these tax-advantaged healthcare accounts.
New HSA Contribution Limits
For the 2026 calendar year, the maximum HSA contribution for individuals with self-only coverage under a high-deductible health plan (HDHP) will increase to $4,400, representing a $100 increase from the 2025 limit. Individuals with family coverage will see their maximum contribution limit rise to $8,750, up $200 from the current year.
The additional “catch-up” contribution of $1,000 for individuals age 55 or older remains unchanged, as this amount is statutorily set under Section 223(b)(3) of the Internal Revenue Code.
Updated HDHP Requirements
To qualify for HSA contributions, individuals must be covered by an HDHP that meets specific criteria. For 2026, these requirements include:
- Minimum Annual Deductibles: Self-only coverage deductibles must be at least $1,700 (a $50 increase), while family coverage deductibles must be at least $3,400 (a $100 increase).
- Maximum Out-of-Pocket Expenses: Annual expenses, including deductibles, co-payments, and other amounts (excluding premiums), cannot exceed $8,500 for self-only coverage or $17,000 for family coverage—representing increases of $200 and $400, respectively.
Changes to Excepted-Benefit HRAs
The revenue procedure also addresses excepted-benefit Health Reimbursement Arrangements (HRAs). For plan years beginning in 2026, the maximum amount that may be made newly available for these arrangements will be $2,200, which reflects a $50 increase from the 2025 amount of $2,150.
Strategic Planning Implications
“These inflation adjustments, while modest, provide valuable opportunities for both individuals and businesses to maximize their tax-advantaged healthcare savings,” says, Tax Director at Virtue CPAs. “With healthcare costs continuing to rise, leveraging these increased contribution limits becomes an increasingly important part of comprehensive financial planning.”
How to Prepare for 2026
Individuals and businesses should consider these new limits when planning for the coming year. Early preparation allows for:
- Adjusting payroll contributions to maximize HSA benefits
- Reviewing healthcare plan selections during open enrollment
- Integrating HSA strategies into broader tax planning efforts
Expert Guidance Available
Virtue CPAs specializes in helping clients navigate complex tax matters, including HSA optimization strategies. For personalized guidance on how these changes may affect your financial situation, contact our office at (678) 952-9001 or email info@virtuecpas.com.