HSA contribution limits and HDHP deductibles for 2026
Understand 2026 US federal HSA contribution limits and the minimum deductibles and out-of-pocket ceilings for qualifying high deductible health plans. US federal rules only; state and local treatment is outside scope.
- Self-only annual HSA limit
- $4,400IRS, Revenue Procedure 2025-19
- Family annual HSA limit
- $8,750IRS, Revenue Procedure 2025-19
- Minimum HDHP deductible, self-only / family
- $1,700 / $3,400IRS, Revenue Procedure 2025-19
- HDHP out-of-pocket ceiling, self-only / family
- $8,500 / $17,000, excluding premiumsIRS, Revenue Procedure 2025-19
Calendar year 2026 HSA limits
Revenue Procedure 2025-19 publishes the federal annual limits for calendar year 2026: $4,400 for an individual with self-only high deductible health plan coverage and $8,750 for family coverage. These are the published annual base limits, not a determination of an individual's eligibility or deductible contribution. State tax treatment is outside this guide. IRS, Revenue Procedure 2025-19 (opens in a new tab).
The HDHP minimum deductible
For 2026, the general federal HDHP definition under section 223(c)(2)(A) requires an annual deductible of at least $1,700 for self-only coverage or $3,400 for family coverage. The annual out-of-pocket ceiling is $8,500 for self-only coverage or $17,000 for family coverage. That ceiling includes deductibles, co-payments and other amounts, but excludes premiums. A minimum deductible and a contribution limit measure different things. IRS, Revenue Procedure 2025-19 (opens in a new tab).
Scope of this explanation
This guide explains the base annual HSA limits and HDHP definition published by the IRS under the statutory framework legislated by Congress. It does not determine eligibility, special deemed-HDHP treatment, partial-year limits, catch-up eligibility, employer contribution treatment or state taxes. There is no HSA calculator on this site, so no worked calculation is presented. This is general US federal information. IRS, Revenue Procedure 2025-19 (opens in a new tab).