2025 HSA, HDHP and excepted-benefit HRA figures set 

doctor talking to a couple  
doctor talking to a couple

May 10, 2024

IRS has announced the 2025 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs) and excepted-benefit health reimbursement arrangements (HRAs). In 2025, tax-deductible/tax-free HSA contribution limits, HDHP in-network out-of-pocket maximums and HDHP minimum annual deductibles will rise from 2024 levels for both self-only and family coverage levels. The HSA catch-up contribution limit is set by statute and hasn’t changed since 2009. The 2025 maximum annual employer contribution for an excepted-benefit HRA will increase to $2,150. The table below shows the HSA, HDHP and excepted-benefit HRA limits for 2023‒2025.

HSA and HDHP limits 2025 2024 2023
Self-only coverage      
Maximum tax-deductible/tax-free HSA contribution $4,300* $4,150 $3,850
HDHP minimum annual deductible 1,650 1,600 1,500
HDHP in-network out-of-pocket maximum 8,300 8,050 7,500
Family coverage      
Maximum tax-deductible/tax-free HSA contribution 8,550 8,300 7,750
HDHP minimum annual deductible 3,300 3,200 3,000
HDHP in-network out-of-pocket maximum 16,600 16,100 15,000
HSA catch-up contribution limit at age 55 or older 1,000 1,000 1,000
Excepted-benefit HRA limit      
Maximum employer contribution 2,150 2,100 1,950
* February and March inflation was much higher than anticipated, causing Mercer’s initial projection of $4,250 to increase to $4,300.
Affordable Care Act (ACA) out-of-pocket maximums are higher. As announced by the Centers for Medicare & Medicaid Services (CMS) in November 2023, the 2025 out-of-pocket maximums for nongrandfathered group health plans under the ACA — $9,200 for self-only and $18,400 for other coverages (which actually are down from the 2024 amounts of $9,450 and $18,900, respectively) — are still higher than the 2025 HDHP out-of-pocket maximums.

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