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2027 HSA, HDHP, and excepted-benefit HRA figures set
May 29, 2026
IRS has announced the 2027 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs), and excepted-benefit health reimbursement arrangements (HRAs). In 2027, tax-deductible/tax-free HSA contribution limits, HDHP in-network out-of-pocket maximums, and HDHP minimum annual deductibles will rise from 2026 levels for both self-only and family coverage levels. The aggregate fixed monthly fees for an HSA-compatible direct primary care service arrangement (DPCSA) will remain unchanged. The HSA catch-up contribution limit is set by statute and hasn’t changed since 2009. The 2027 maximum annual employer contribution for an excepted-benefit HRA will increase to $2,250. The table below shows the HSA, HDHP, and excepted-benefit HRA limits for 2025‒2027.
| HSA and HDHP limits | |||
| Self-only coverage | 2027 | 2026 | 2025 |
|---|---|---|---|
| Maximum tax-deductible/tax-free HSA contribution | $4,500 | $4,400 | $4,300 |
| HDHP minimum annual deductible | 1,750 | 1,700 | 1,650 |
| HDHP in-network out-of-pocket maximum | 8,700 | 8,500 | 8,300 |
| DPCSA fixed monthly fee | 150 | 150 | N/A |
| Family coverage | 2027 | 2026 | 2025 |
|---|---|---|---|
| Maximum tax-deductible/tax-free HSA contribution | 9,000 | 8,750 | 8,550 |
| HDHP minimum annual deductible | 3,500 | 3,400 | 3,300 |
| HDHP in-network out-of-pocket maximum | 17,400 | 17,000 | 16,600 |
| DPCSA fixed monthly fee | 300 | 300 | N/A |
| HSA catch-up contribution limit at age 55 or older | 1,000 | 1,000 | 1,000 |
| Excepted-benefit HRA limit | 2027 | 2026 | 2025 |
|---|---|---|---|
| Maximum employer contribution | 2,250 | 2,200 | 2,150 |
Affordable Care Act (ACA) out-of-pocket maximums are higher. In January 2026, the Centers for Medicare & Medicaid Services (CMS) announced the 2027 out-of-pocket maximums for nongrandfathered group health plans under the ACA — $12,000 for self-only and $24,000 for other coverages, up from the 2026 amounts of $10,600 and $21,200 respectively.
Related resources
Non-Marsh resources
- Publication 969, HSAs and other tax-favored health plans (IRS, annually updated)
- Rev. Proc. 2026-24 (IRS, May 26, 2026)
- Health savings accounts (Congressional Research Service, February 13, 2026)
- Premium adjustment percentage, maximum annual limitation on cost sharing, reduced maximum annual limitation on cost sharing, and required contribution percentage for the 2027 benefit year (CMS, January 29, 2026)
- Health reimbursement arrangements (HRAs): Overview and related history (Congressional Research Service, March 7, 2022)
- A comparison of tax-advantaged accounts for healthcare expenses (Congressional Research Service, May 3, 2021)
Mercer Law & Policy resources
- Summary of 2026 benefit-related cost-of-living adjustments (March 2, 2026)
- Mercer projects 2027 HSA, HDHP, and excepted-benefit HRA figures (February 24, 2026)
- 2026 quick benefit facts (January 21, 2026)
- IRS addresses HSA-compatible telehealth, primary care, bronze plans (December 22, 2025)
- Top 10 health, fringe, and leave benefit compliance and policy issues in 2026 (section 6, HSA, HRA, and health and dependent care FSA developments) (October 30, 2025)
- One Big Beautiful Bill includes employer-friendly provisions (July 8, 2025)
- Employers support HSA changes to make them more flexible (April 3, 2025)
- How to maximize HDHPs and HSAs to save costs, promote health, and retain talent (March 17, 2022)
- To treat or to prevent? That is (still) the HSA question (January 7, 2020)
- Final rules ease restrictions on health reimbursement arrangements (June 14, 2019)
- HSA vs. 401(k): Help your employees win the battle for account funding (January 31, 2019)
Other Marsh resources
- Eight ways to make HSAs work better for more of your people (May 1, 2025)
- Helping employees save smarter through HSAs (February 10, 2022)
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