HSA limits 2026: $4,400 self-only, $8,750 family

The 2026 numbers

Contribution limits and the plan that qualifies you.

The 2026 figures come from Revenue Procedure 2025-19. The limit counts contributions from everyone together — you, your employer, and anyone else — so an employer’s $1,000 deposit leaves $3,400 of a self-only limit for you.

Who can contribute

Four conditions, checked month by month.

Publication 969 lists them. You are an eligible individual if:

• you are covered by a high deductible health plan (HDHP) on the first day of the month;
• you have no other health coverage, apart from kinds the rules permit, such as dental, vision, or accident coverage;
• you are not enrolled in Medicare; and
• no one can claim you as a dependent.

Medicare is the condition that catches people out. From the first month you are enrolled, your contribution limit is zero, and that includes retroactive coverage: if you apply late and your Medicare is backdated, contributions made during the backdated months become excess contributions.

Which plans now count

Telehealth, bronze and catastrophic plans, and direct primary care.

The 2025 tax law, Public Law 119-21, widened eligibility in three ways, as the IRS summarizes them:

• Telehealth: a plan can cover telehealth and other remote care before the deductible and still be an HDHP, and using it does not stop you contributing. The rule is permanent for plan years starting on or after January 1, 2025.
• Bronze and catastrophic plans: from January 1, 2026, they are treated as HSA-compatible, whether bought through an insurance exchange or not. People whose plan previously missed the strict HDHP definition may now be able to contribute.
• Direct primary care: from January 1, 2026, people in certain direct primary care arrangements can still contribute if they otherwise qualify, and can use HSA money tax-free for the periodic fees.

Why the tax treatment is unusual

Deductible in, tax-free growth, tax-free out for medical costs.

Contributions you make are deductible even if you do not itemize, and contributions your employer makes through payroll are excluded from your income. Interest and investment earnings in the account are not taxed. Withdrawals used for qualified medical expenses are tax-free; anything else is taxed as income and may owe an additional 20% tax, which no longer applies after you become disabled, reach 65, or die. Unspent money carries over every year, and the account stays yours if you change jobs. Keep records showing that each withdrawal paid a qualified expense that was not reimbursed or deducted elsewhere.

Deadlines and mistakes

You have until the filing deadline to contribute for the year.

Contributions for a year can be made until the federal filing deadline the following April — for 2026, through April 15, 2027. Contributions above your limit are excess contributions subject to an excise tax each year they stay in the account; you avoid it by withdrawing the excess and its earnings by the due date of your return, including extensions. If you were eligible for only part of the year, the limit is generally prorated by month, though Publication 969 explains a last-month rule that can allow a full year’s contribution with conditions attached.

For the other tax-favored accounts with 2026 limits, see the 401(k) limits and the Roth IRA income limits.