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Mercer projects 2027 HSA, HDHP, and excepted-benefit HRA figures 

February 24, 2026

Mercer projects the 2027 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs), and excepted-benefit health reimbursement arrangements (HRAs) will increase from 2026 levels. These unofficial 2027 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 2026, 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 2027, along with the 2026 and 2025 values for comparison. The HSA catch-up contribution limit is set by statute and hasn’t changed since 2009.

HSA and HDHP limits Projected 20271 2026 2025
Self-only coverage      
Maximum tax-deductible/tax-free HSA contribution $4,5002 $4,400 $4,300
HDHP minimum annual deductible 1,750 1,700 1,650
HDHP in-network out-of-pocket maximum 8,7002 8,500 8,300
Family coverage      
Maximum tax-deductible/tax-free HSA contribution 8,9503 8,750 8,550
HDHP minimum annual deductible 3,500 3,400 3,300
HDHP in-network out-of-pocket maximum 17,4002 17,000 16,600
HSA catch-up contribution limit at age 55 or older 1,000 1,000 1,000
Excepted-benefit HRA limit          
Maximum employer contribution 2,250 2,200 2,150

Affordable Care Act (ACA) out-of-pocket maximums are higher than projected amounts

In January, 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. These amounts are higher than the projected 2027 HDHP out-of-pocket maximums.

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    1 BLS did not publish CPI figures for October 2025 due to the federal government shutdown. IRS has not yet announced how it will adjust for the gap, but the projected limits should not significantly change.

    2 If actual inflation for February and March is significantly negative, the maximum tax-deductible/tax-free HSA contribution for self-only coverage may be $4,450, and the HDHP in-network out-of-pocket maximum for self-only/family coverage may be $8,650/$17,300.

    3 If actual inflation for February and March is higher than usual, the maximum tax-deductible/tax-free HSA contribution may be $9,000.