The IRS recently released inflation adjustments (Rev. Proc. 2025-19) for health savings accounts (HSAs) and certain health reimbursement arrangements (HRAs) for calendar year 2026.
The annual HSA contribution limits under Section 223(b)(2) for 2026 will be:
- $4,400 for self-only coverage (up from $4,300 in 2025)
- $8,750 for family coverage (up from $8,550 in 2025)
In addition, a qualifying high-deductible health plan must have an annual deductible in 2025 of at least $1,700 for self-only coverage or $3,400 for family coverage (up from $1,650 and $3,300 in 2025, respectively), and annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) cannot exceed $8,500 for self-only coverage (up from $8,300 in 2025) or $17,000 for family coverage (up from $16,600 in 2025).
Rev. Proc. 2025-19 also provides that for plan years beginning in 2026, the maximum amount that may be made newly available in the plan year for excepted benefit HRAs is $2,200 (up from $2,150 in 2025).
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