Updated October 1, 2026. Quick answer: For 2026 the HSA contribution limit is $4,400 with self-only high deductible coverage and $8,750 with family coverage, under IRS Revenue Procedure 2025-19. People 55 and older can add $1,000. The plan must be a high deductible plan: a deductible of at least $1,700 for self-only or $3,400 for family coverage. For 2027 the IRS has announced $4,500 and $9,000.
IRS worksheets read line by line: Form 8889 Line 3 Limitation Worksheet.
Related reading on this site: IRS Publication 969.
Form 8606 and Form 8889 for 2025, read line by line: Form 8889 lines 1 and 2, Form 8889 lines 6, 7 and 8 and Form 8889 lines 18 to 21.
Schedule 2 (Form 1040) for 2025, read line by line: Schedule 2 lines 17c to 17f.
Schedule 1 (Form 1040) for 2025, read line by line: Schedule 1 lines 8d to 8f and Schedule 1 lines 12 to 14.
Read line by line from the IRS form text: Form 1095-C codes 1L to 1U.
The recipient copy of Form 1099-NEC or 1099-MISC, read box by box: 1099-MISC box 6.
Related reading on this site: IRA contribution deadline 2026 and HSA contribution deadline 2026.
More IRS forms and schedules, read line by line: Form 5498-SA instructions.
State by state, whether HSA contributions are taxed by the state itself: state tax on HSA contributions.
The IRS form or worksheet behind this, read line by line: Form 8889 instructions.
2026 HSA limits and plan thresholds
| Item | 2026 amount |
|---|---|
| Annual contribution limit, self-only coverage | $4,400 |
| Annual contribution limit, family coverage | $8,750 |
| High deductible plan minimum deductible, self-only | $1,700 |
| High deductible plan minimum deductible, family | $3,400 |
| High deductible plan out-of-pocket maximum, self-only | $8,500 |
| High deductible plan out-of-pocket maximum, family | $17,000 |
| Excepted benefit HRA, maximum newly available | $2,200 |
Revenue Procedure 2025-19 defines the plan test as “a health plan with an annual deductible that is not less than $1,700 for self-only coverage or $3,400 for family coverage”, with out-of-pocket expenses that do not exceed $8,500 for self-only coverage or $17,000 for family coverage.
The age 55 add-on
Publication 969 explains the extra amount: “If you are an eligible individual who is age 55 or older at the end of your tax year, your contribution limit is increased by $1,000.” For 2026 the computed self-only ceiling is $5,400 and the computed family ceiling is $9,750, each the sum of the two sourced figures. The IRS publication quoted here is the edition written for 2025 returns, and the $1,000 add-on is a fixed amount.
Employer contributions and Medicare
Publication 969 says “You must reduce the amount you or any other person can contribute to your HSA by the amount of any contributions made by your employer that are excludable from your income.” It also says “Beginning with the first month you are enrolled in Medicare, your contribution limit is zero.”
2026 compared with 2027
The IRS has already announced 2027 amounts: “the annual limitation on deductions under section 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $4,500”, with $9,000 for family coverage. The full 2027 set is on the 2027 HSA page.
Common mistakes
- Contributing without a qualifying high deductible plan. The deductible and out-of-pocket tests decide eligibility.
- Forgetting that employer contributions reduce the amount you can add yourself.
- Contributing after enrolling in Medicare. The limit becomes zero from the first month of enrollment.
- Applying the 2027 limits to 2026 contributions. The 2026 limits are $4,400 and $8,750.
- Assuming the $1,000 add-on is indexed. It is a fixed amount.
Related: the 2027 HSA limits, and the 2026 retirement numbers hub.
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Answer againSources
- IRS Revenue Procedure 2025-19, 2026 inflation adjusted amounts for Health Savings Accounts: https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
- IRS Revenue Procedure 2026-24, 2027 inflation adjusted amounts for Health Savings Accounts: https://www.irs.gov/pub/irs-drop/rp-26-24.pdf
- IRS Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans: https://www.irs.gov/publications/p969
Sources: the primary documents linked above, read on October 1, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.