Updated October 1, 2026. Quick answer: For 2026 the health flexible spending account limit is $3,400 of employee salary reductions, up $100 from the prior year. If the plan permits carryover, the most you can carry into the next year is $680. The IRS set both figures in Revenue Procedure 2025-32.
Line-by-line IRS form guides for 2025: Form 2441, Form 2441 line 2 and Form 2441 lines 12 to 15.
2026 health FSA limits
| Item | 2025 (computed here from the IRS changes) | 2026 |
|---|---|---|
| Health FSA salary reduction limit | $3,300 | $3,400 |
| Maximum carryover, if the plan allows it | $660 | $680 |
| Change in the limit from 2025 | up $100 |
The IRS release says “the dollar limitation for voluntary employee salary reductions for contributions to health flexible spending arrangements increases to $3,400”. Revenue Procedure 2025-32 adds: “If the cafeteria plan permits the carryover of unused amounts, the maximum carryover amount is $680.”
2026 compared with the prior year
The IRS release describes the limit as “up $100 from prior year.” It describes the carryover as “an increase of $20 from tax years beginning in 2025.”
FSA carryover in 2026
The $680 cap applies only if the plan permits carryover. Check the plan document to see whether yours does and how much it allows.
FSA or HSA
An HSA has a separate, larger limit but requires a high deductible health plan. The HSA amounts are on the HSA limits page.
Common mistakes
- Assuming every plan allows carryover. The employer chooses.
- Using the 2025 limit of $3,300 for 2026. The limit rose by $100.
- Assuming the $680 carryover is automatic. The plan has to permit it.
Related: the 2027 FSA limit page, the HSA limits page, and the dependent care FSA.
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Sources
- IRS Revenue Procedure 2025-32, 2026 inflation adjusted items: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- IRS news release IR-2025-103 (Oct. 9, 2025), tax inflation adjustments for tax year 2026: https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill
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.