Rev. Proc. 2025-19: HSA inflation-adjusted amounts for 2026

Inflation-adjusted limits related to health savings accounts and high deductible health plans for calendar year 2026

The IRS today released Rev. Proc. 2025-19 providing the inflation-adjusted limits related to health savings accounts (HSAs) and high deductible health plans (HDHPs) for calendar year 2026.

Rev. Proc. 2025-19 provides the 2026 annual limitation on deductions under section 223(b)(2)(A) and (B) for contributions to HSAs, respectively, for:

An individual with self-only coverage under a HDHP—$4,400 (an increase from $4,300 for 2025)
An individual with family coverage under a HDHP—$8,750 (an increase from $8,550 for 2025)

For calendar year 2026, a “high deductible health plan” or “HDHP” is defined under section 223(c)(2)(A) as a health plan:

With an annual deductible that is not less than $1,700 for self-only coverage (an increase from $1,650 for 2025) or $3,400 for family coverage (an increase from $3,300 for 2025), and
For which the sum of the annual deductible plus annual out-of-pocket expenses—such as co-payments or other amounts, but not premiums—does not exceed $8,500 for self-only coverage (an increase from $8,300 for 2025) or $17,000 for family coverage (an increase from $16,600 for 2025).

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Rev. Proc. 2025-19: HSA inflation-adjusted amounts for 2026

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