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:
2026
2027
Health FSA: Max Contribution Limit
$3,400
TBD
Health FSA: Rollover Max
$680
TBD
DCFSA: Max Contribution Limit
$3,750/$7,500
TBD
HSA: Max Contribution Limit
$4,400 Self-Only
$8,750 Family
$4,500 Self-Only
$9,000 Family
HSA: Catch-Up Contribution Limit
$1,000
$1,000
HSA: HDHP Out-of-Pocket Max
$8,500 Self-Only
$17,000 Family
$8,700 Self-Only
$17,400 Family
HSA: HDHP Minimum Annual Deductible
$1,700 Self-Only
$3,400 Family
$1,750 Self-Only
$3,500 Family
Commuter Reimbursement: Parking
$325/month
TBD
Commuter Reimbursement: Transit
$325/month
TBD
QSEHRA
$6,350 Single
$12,800 Family
TBD
EBHRA
$2,150
$2,250
Direct Primary Care – aggregate monthly fees cannot exceed
_
$150 Single
$300 Family
Medical Mileage Rate
$.21
TBD
Highly Compensated Employee Dollar Threshold
$160,000
TBD
Key Employee Dollar Threshold
$230,000
TBD