May 06, 2025

The IRS Adjusts HSAs for 2026

Every year, the IRS adjusts the limits for Health Savings Accounts. Whether you're an individual or a company sponsoring one, these changes can make a difference in your 2026 financial planning. Read through for the specific changes—which this year are relatively minor.

 

In Rev. Proc. 2025-19, released in May 2025, the IRS announced the following changes to HSAs.

HSA Inflation Adjusted Items. For calendar year 2026, the annual limitation on deductions for an individual with self-only coverage under a high deductible health plan is $4,400. The annual limitation on deductions for an individual with family coverage under a high deductible health plan is $8,750.

High deductible health plan. For calendar year 2026, a "high deductible health plan" is defined as a health plan with an annual deductible that is not less than $1,700 for self-only coverage or $3,400 for family coverage, and for which the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $8,500 for self-only coverage or $17,000 for family coverage.

HRA Inflation Adjusted Item. For plan years beginning in 2026, the maximum amount that may be made newly available for the plan year for an excepted benefit HRA is $2,200.

The rules and regulations governing these accounts can be complex, so work with a professional.

©2025


 

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