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
$3,400
Health FSA: Rollover Max
$660
$680
DCFSA: Max Contribution Limit
$2,500/$5,000
$3,750/$7,500
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
$340/month
Commuter Reimbursement: Transit
$325/month
$340/month
QSEHRA
$6,350 Single
$12,800 Family
$6,450 Single
$13,100 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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