Key 2026 Amounts for HSAs, HRAs and FSAs
- Menicucci Insurance
- 2 hours ago
- 2 min read
The IRS has released its 2026 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs), health reimbursement arrangements (HRAs), and flexible spending accounts (FSAs).
Health savings accounts
The Internal Revenue Code (IRC) allows employers, employees, or both to contribute pretax dollars to HSAs that are paired with qualified high-deductible health plans (HDHPs). HDHPs must follow legally required limits for minimum deductible amounts and maximum out-of-pocket costs.
The maximum contribution level for HSAs for individuals and families increases again for 2026. The additional catch-up contribution level for individuals age 55 and older remains the same.
Maximum contribution level | 2025 | 2026 |
Individual coverage | $4,300 | $4,400 |
Family coverage | $8,550 | $8,750 |
Catch-up contributions for age 55 and older | $1,000 | $1,000 |
High-deductible health plans
For 2026, the minimum deductible amount and maximum out-of-pocket amount for individuals and families in qualifying HDHPs are also increasing.
HDHP minimum deductible amount | 2025 | 2026 |
Individual coverage | $1,650 | $1,700 |
Family coverage | $3,300 | $3,400 |
HDHP maximum out-of-pocket amount | 2025 | 2026 |
Individual coverage | $8,300 | $8,500 |
Family coverage | $16,600 | $17,000 |
Excepted benefit health reimbursement arrangements
Excepted benefit HRAs are another way to provide certain tax-advantaged benefits. For example, you can offer an excepted benefit HRA to help employees pay for vision and dental coverage not provided under your primary group health plan.
Only employers can make HRA contributions. If you offer an excepted benefit HRA, your maximum contribution amount is increasing by $50 in 2026.
Excepted benefit HRA | 2025 | 2026 |
Maximum employer contribution | $2,150 | $2,200 |
Flexible spending accounts
The IRC allows employers, employees, or both to contribute pretax dollars to health care FSAs. The maximum salary reduction contribution rises again for 2026, as does the maximum carryover amount.
FSA limits | 2025 | 2026 |
Maximum salary reduction contribution | $3,300 | $3,400 |
Maximum carryover | $660 | $680 |
