HSA contribution limits 2027 and 2026: self-only, family, the age 55 catch-up and the HDHP rules

What are the HSA contribution limits for 2027?

For 2027 you can put up to $4,500 into a health savings account if your high deductible health plan (HDHP) covers only you, or up to $9,000 if it covers you and at least one other person. The IRS set these amounts in Rev. Proc. 2026-24, released in 2026, using the yearly inflation adjustment. The 2026 limits, from Rev. Proc. 2025-19, are $4,400 and $8,750.

Most employers ask for a 2027 payroll election during fall 2026 open enrollment. Spread over 26 biweekly paychecks, the self-only maximum of $4,500 is about $173 per paycheck, and the family maximum of $9,000 is about $346.

How much can you contribute to an HSA for 2026?

For 2026 the limits are $4,400 for self-only coverage and $8,750 for family coverage, plus $1,000 if you are 55 or older at the end of the year. You do not have to finish by December 31. Publication 969 allows contributions for a year until the due date of that year's return, so contributions made through April 15, 2027 can still count for 2026.

If you were HSA-eligible for only part of 2026, the limit is figured on the Form 8889 line 3 limitation chart and worksheet, which counts the months you were eligible. The exception is the last-month rule: if you are eligible on December 1, you are treated as eligible for the whole year and can contribute the full amount. You then have to stay eligible through a testing period that ends on the last day of the 12th month after that December. If you do not, the extra contributions are added to your income and charged a 10% additional tax.

What is the HSA catch-up contribution for people 55 and older?

If you are 55 or older at the end of the year, your limit rises by $1,000. The catch-up amount is the same for 2026 and 2027. On family coverage, each spouse who is 55 or older must put the extra $1,000 into their own HSA; it cannot go into the other spouse's account.

Do employer HSA contributions count toward the limit?

Yes. Publication 969 says you must reduce your limit by contributions your employer makes that are excludable from your income. Money you put in through a cafeteria plan by salary reduction is treated as an employer contribution, so it counts too. Form W-2 box 12 with code W shows the total.

Worked example: you have family coverage in 2027 and your employer adds $1,500 to your HSA. You can contribute $7,500 more ($9,000 minus $1,500). At 55 or older, you could add another $1,000, for $8,500.

Going over the limit costs a 6% excise tax on the excess for each year it stays in the account. You avoid it by withdrawing the excess and the earnings on it by the due date of the return, including extensions, and reporting those earnings as other income.

Which health plans qualify for an HSA in 2026 and 2027?

You can contribute for a month only if you are covered by an HDHP on the first day of that month, have no other disqualifying health coverage, are not enrolled in Medicare and cannot be claimed as someone else's dependent. The HDHP must meet the minimum deductible and out-of-pocket maximum in the table above. The 2025 tax law widened the list of plans that work with an HSA:

• Bronze and catastrophic plans. From January 1, 2026, bronze and catastrophic plans available through an Exchange are treated as HSA-compatible. Notice 2026-5 adds that the same plan bought outside the Exchange also qualifies.
• Direct primary care. From January 1, 2026, enrolling in a qualifying direct primary care arrangement does not stop you contributing, and you can pay its fees from the HSA tax-free. For 2027 the fees must not exceed $150 a month, or $300 for an arrangement covering more than one person.
• Telehealth. Receiving telehealth and other remote care before you meet the deductible no longer disqualifies you. The 2025 law made this permanent for plan years beginning on or after January 1, 2025.

How does an HSA contribution lower your tax?

Contributions you make yourself are deducted on Form 8889, and Publication 969 says you can claim the deduction even if you do not itemize. It lowers adjusted gross income, so a single filer in the 22% bracket who contributes $4,400 for 2026 cuts federal income tax by $968. Contributions through payroll are excluded from wages instead, and employer contributions are generally not subject to employment taxes, so they also avoid the 7.65% of Social Security and Medicare tax.

A lower AGI can help elsewhere on the return. It lowers the 7.5% floor for the medical expense deduction, the household income used for the premium tax credit, and the modified AGI used in the child tax credit phaseout. The HSA deduction is one of the adjustments listed in our guide to how taxable income is calculated.

• Qualified medical expenses paid from the HSA are tax-free, but you cannot also deduct them on Schedule A.
• Other withdrawals are taxed as income and carry an additional 20% tax.
• No 20% tax applies to withdrawals after you reach 65, become disabled or die; ordinary income tax still applies to non-medical withdrawals.