US health savings account limits for 2026 and 2027

The limit includes money from multiple contributors

For an employee’s HSA, the employee and employer can both contribute. For limit purposes, include money from the employer, the individual and others who contribute on that individual’s behalf. For example, an otherwise eligible person with self-only coverage in 2027 and USD 1,000 of employer contributions has USD 3,500 of the standard limit left. Source 1 Source 3

A deductible floor and a spending ceiling measure the plan

The standard definition uses an annual deductible floor and an annual out-of-pocket ceiling. For self-only coverage in 2027 those amounts are USD 1,750 and USD 8,700. Out-of-pocket amounts counted toward that ceiling include deductibles and copayments. Premiums are outside the calculation. Source 1 Source 2

Catch-up contributions follow the account holder

IRS Publication 969 explains the additional USD 1,000 limit for eligible people aged 55 or older at the end of the tax year. If both married spouses qualify for their own additional contribution, each deposits it to their own HSA. The standard family limit also has separate allocation rules for spouses. Source 3

A change in coverage can change the allowed amount

Eligibility and coverage category can vary during the year, including when Medicare enrollment begins. IRS instructions describe a monthly calculation and a last-month rule with a testing period. The full-year figures above are the starting point for a person with the same qualifying coverage throughout the year. Source 1 Source 2 Source 3

Sources

• IRS Revenue Procedure 2026-24, calendar year 2027 limits
• IRS Revenue Procedure 2025-19, calendar year 2026 limits
• IRS Publication 969 on health savings account eligibility and contributions