On May 1, 2025, the Internal Revenue Service (IRS) released Revenue Procedure 2025-19 announcing new 2026 inflation-adjusted limits for health savings accounts (HSAs), high-deductible health plans (HDHPs) and excepted benefit health reimbursement arrangements (EBHRAs).

The new HSA contribution limit is effective January 1, 2026. The new HDHP and EBHRA limits apply for plan years beginning on or after January 1, 2026.

2026 HSA contribution limits:

• For individuals with self-only HDHP coverage, the annual HSA contribution limit is $4,400 (up from $4,300 in 2025).
• For individuals with family HDHP coverage, the annual contribution limit is $8,750 (up from $8,550 in 2025).
• Individuals age 55 and older may make an additional $1,000 “catch up” contribution to their HSA.

2026 HDHP minimum deductible amounts and maximum out-of-pocket costs:

• For self-only HDHP coverage, the minimum deductible amount is $1,700 (up from $1,650 in 2025). The maximum annual out-of-pocket cost limit is $8,500 (up from $8,300 in 2025).
• For family HDHP coverage, the minimum deductible amount is $3,400 (up from $3,300 in 2025). The maximum annual out-of-pocket cost limit is $17,000 (up from $16,600 in 2025).

2026 employer EBHRA contribution limit:

• The maximum employer EBHRA contribution amount that may be made newly available for the plan year is $2,200 (up from $2,150 in 2025).

Client Action: Clients should review their plan limits when preparing for the 2026 plan year and ensure plan communications are updated.