Mercer projects 2026 HSA, HDHP and excepted-benefit HRA figures
Mercer projects the 2026 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs) and excepted-benefit health reimbursement arrangements (HRAs) will increase from 2025 levels. These unofficial 2026 amounts are determined using the Internal Revenue Code (IRC)’s cost-of-living adjustment methods, the US Bureau of Labor Statistics (BLS) published Chained Consumer Price Index for All Urban Consumers (C-CPI-U) values through January 2025, and Mercer’s projected C-CPI-U values for February and March.
The table below shows the projected HSA, HDHP and excepted-benefit HRA amounts for 2026, along with the 2025 and 2024 values for comparison. The HSA catch-up contribution limit is set by statute and hasn’t changed since 2009.
| HSA and HDHP limits | Projected 2026 | 2025 | 2024 |
|---|---|---|---|
| Self-only coverage | |||
| Maximum tax-deductible/tax-free HSA contribution | $4,4001 | $4,300 | $4,150 |
| HDHP minimum annual deductible | 1,700 | 1,650 | 1,600 |
| HDHP in-network out-of-pocket maximum | 8,5002 | 8,300 | 8,050 |
| Family coverage | |||
| Maximum tax-deductible/tax-free HSA contribution | 8,750 | 8,550 | 8,300 |
| HDHP minimum annual deductible | 3,400 | 3,300 | 3,200 |
| HDHP in-network out-of-pocket maximum | 17,0002 | 16,600 | 16,100 |
| HSA catch-up contribution limit at age 55 or older | 1,000 | 1,000 | 1,000 |
| Excepted-benefit HRA limit | |||
| Maximum employer contribution | 2,200 | 2,150 | 2,100 |
1 If actual inflation for February and March is negative, the maximum tax-deductible/tax-free HSA contribution for self-only coverage may be $4,350.
2 If actual inflation for February and March is negative, the HDHP in-network out-of-pocket maximum for self-only/family coverage may be $8,450/$16,900.
Related resources
Non-Mercer resources
- Publication 969, HSAs and other tax-favored health plans (IRS, annually updated)
- Health savings accounts (Congressional Research Service, Feb. 11, 2025)
- Premium adjustment percentage, maximum annual limitation on cost sharing, reduced maximum annual limitation on cost sharing and required contribution percentage for the 2026 benefit year (CMS, Oct. 8, 2024)
- 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 2025 benefit-related cost-of-living adjustments (Jan. 24, 2025)
- 2025 quick benefit facts (Jan. 16, 2025)
- Final rules ease restrictions on health reimbursement arrangements (June 14, 2019)
Other Mercer resources
- How to maximize HDHPs and HSAs to save costs, promote health and retain talent (March 17, 2022)
- Helping employees save smarter through HSAs (Feb. 10, 2022)
- To treat or to prevent? That is (still) the HSA question (Jan. 7, 2020)
- HSA vs. 401(k): Help your employees win the battle for account funding (Jan. 31, 2019)