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IRS Contribution Limits

Each year the IRS announces updates to contribution limits for Flexible Spending Accounts (FSA), Health Savings Accounts (HSA), Health Reimbursement Arrangements (HRA), and other tax-advantaged accounts. Here’s a look at what’s changing:

2025

2026

Health FSA: Max Contribution Limit

$3,300

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Health FSA: Rollover Max

$660

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DCFSA: Max Contribution Limit

$2,500/$5,000

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HSA: Max Contribution Limit

$4,300 Self-Only
$8,550 Family

$4,400 Self-Only
$8,750 Family

HSA: Catch-Up Contribution Limit

$1,000

$1,000

HSA: HDHP Out-of-Pocket Max

$8,300 Self-Only
$16,600 Family

$8,500 Self-Only
$17,000 Family

HSA: HDHP Minimum Annual Deductible

$1,650 Self-Only
$3,300 Family

$1,700 Self-Only
$3,400 Family

Commuter Reimbursement: Parking

$325/month

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Commuter Reimbursement: Transit 

$325/month

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QSEHRA

$6,350 Single
$12,800 Family

$6,350 Single
$12,800 Family

EBHRA

$2,150

$2,200

Educational Assistance  – Max Income Exclusion

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Medical Mileage Rate

$.21

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Highly Compensated Employee Dollar Threshold

$160,000

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Key Employee Dollar Threshold

$230,000

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