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IRS Releases 2026 Inflation-Adjusted Amounts for HSAs, HDHPs, and HRAs
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May 16, 2025
The IRS recently released Revenue Procedure 2025-19 with the 2026 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs), and excepted-benefit health reimbursement arrangements (HRAs). The following table lists the current 2025 amounts and the new 2026 amounts:
| Applicable Limit |
2025 Self-only Coverage | 2025 Family Coverage | 2026 Self-only Coverage | 2026 Family Coverage |
| HSA Annual Contribution Limit | $4,300 | $8,550 | $4,400 | $8,750 |
| HSA Catch-up Contributions (age 55 or older) | $1,000 | No change | ||
| HDHP Minimum Annual Deductible | $1,650 | $3,300 | $1,700 | $3,400 |
| HDHP Out-of-Pocket Amount (deductibles, co-payments, and other amounts, but not premiums) | $8,300 | $16,600 | $8,500 | $17,000 |
The Revenue Procedure also provides that for plan years beginning in 2026, the maximum amount that may be made newly available for the plan year for an excepted-benefit HRA is $2,200 (up from $2,150 in 2025).
Note that the HSA limits apply for calendar year 2026, whereas the limit for an excepted-benefit HRA applies for plan years beginning in 2026.
Winston Takeaway: Employers should review these new indexed limits while planning benefits for 2026 open enrollment. Please contact a Winston & Strawn Employee Benefits and Executive Compensation attorney with questions regarding these updates and how they may impact your benefit plans.
Kristine Lofquist, Senior Paralegal, also contributed to this blog.
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This entry has been created for information and planning purposes. It is not intended to be, nor should it be substituted for, legal advice, which turns on specific facts.