2026 HSA, HDHP and excepted-benefit HRA figures set
June 27, 2025
IRS has announced the 2026 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs) and excepted-benefit health reimbursement arrangements (HRAs). In 2026, tax-deductible/tax-free HSA contribution limits, HDHP in-network out-of-pocket maximums and HDHP minimum annual deductibles will rise from 2025 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 2026 maximum annual employer contribution for an excepted-benefit HRA will increase to $2,200. The table below shows the HSA, HDHP and excepted-benefit HRA limits for 2024‒2026.
| HSA and HDHP limits | 2026 | 2025 | 2024 |
|---|---|---|---|
| Self-only coverage | |||
| Maximum tax-deductible/tax-free HSA contribution | $4,400 | $4,300 | $4,150 |
| HDHP minimum annual deductible | 1,700 | 1,650 | 1,600 |
| HDHP in-network out-of-pocket maximum | 8,500 | 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 | 17,000 | 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 |
Affordable Care Act (ACA) out-of-pocket maximums are higher. In June 2025, the Centers for Medicare & Medicaid Services (CMS) updated the 2026 out-of-pocket maximums (OOPMs) for nongrandfathered group health plans under the ACA — $10,600 for self-only and $21,200 for other coverages, up from the 2025 amounts of $9,200 and $18,400, respectively. These amounts are higher than the 2026 HDHP out-of-pocket maximums. The updated 2026 OOPMs supersede the amounts CMS announced in October 2024 of $10,150 for self-only and $20,300 for other coverages.
Related resources
Non-Mercer resources
- Publication 969, HSAs and other tax-favored health plans (IRS, annually updated)
- Final rule, Patient Protection and Affordable Care Act; Marketplace Integrity and Affordability (Federal Register, June 25, 2025)
- Rev. Proc. 2025-19 (IRS, May 1, 2025)
- 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
- Mercer projects 2026 HSA, HDHP and excepted-benefit HRA figures (Feb. 18, 2025)
- 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
- Eight ways to make HSAs work better for more of your people (May 1, 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)
- 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)
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