This post lays out what changed for HSAs, the basic rules that decide whether you can contribute, and which retirement numbers the IRS had not yet published when we checked. It is general information, not advice for your situation.
The 2027 HSA numbers
The limits come from Revenue Procedure 2026-24, which the IRS published in Internal Revenue Bulletin 2026-25 (dated June 15, 2026). The 2026 figures in the table come from the IRS's HSA guide, Publication 969.
| Item | 2026 | 2027 |
|---|---|---|
| Maximum HSA contribution, self-only coverage | $4,400 | $4,500 |
| Maximum HSA contribution, family coverage | $8,750 | $9,000 |
| HDHP minimum annual deductible, self-only | $1,700 | $1,750 |
| HDHP minimum annual deductible, family | $3,400 | $3,500 |
| HDHP maximum out-of-pocket, self-only | $8,500 | $8,700 |
| HDHP maximum out-of-pocket, family | $17,000 | $17,400 |
The out-of-pocket maximum counts deductibles, copayments and similar costs, but not premiums. A plan has to meet both the minimum deductible and the out-of-pocket cap to count as an HDHP for HSA purposes.
For 2027 the HSA limit rises by $100 for self-only coverage and $250 for family coverage compared with 2026. The change is small, but it applies to the whole year, so it may be worth keeping in mind if you set an HSA payroll election during open enrollment.
What did not change
Publication 969 describes an additional contribution for people who are 55 or older at the end of the tax year: the limit goes up by $1,000. Rev. Proc. 2026-24 does not list a different amount, so the $1,000 figure in Publication 969 is the one to use.
The IRS also explains a few rules that matter for how much you can put in:
- You generally must be covered by an HDHP, have no other disqualifying health coverage, not be enrolled in Medicare and not be claimed as someone else's dependent.
- If you are an eligible individual on the first day of the last month of your tax year (December 1 for most people) and meet certain other requirements, the "last-month rule" can treat you as eligible for the whole year.
- Employer contributions count toward the limit. Contributions made through a cafeteria plan are treated as employer contributions and are not included in your income.
- For tax year 2025, the IRS says contributions could be made through April 15, 2026. That gives you a sense of how the deadline works, but check Publication 969 for the exact rule for the year you are contributing to.
Rules that changed in 2025 and 2026
The IRS summarizes several HSA changes made by the 2025 tax law on its Working Families Tax Cuts page:
- Telehealth. Telehealth and other remote care can be covered before you meet your HDHP deductible without costing you HSA eligibility. The IRS says this rule is permanent for plan years starting on or after January 1, 2025.
- Bronze and catastrophic plans. Starting January 1, 2026, bronze and catastrophic health plans are treated as HSA-compatible, whether bought through an exchange or not.
- Direct primary care. Starting January 1, 2026, people in certain direct primary care arrangements may still contribute to an HSA and can use HSA money tax-free to pay periodic fees. Rev. Proc. 2026-24 says the arrangement is not treated as disqualifying health coverage if the total monthly fees do not exceed $150 ($300 if the arrangement covers more than one person) in 2027.
If your plan falls into one of these categories, the plan documents and the IRS guidance matter more than a summary like this one.
A plan being labeled "high deductible" by a company is not the same as meeting the IRS definition. Before you start contributing, confirm with your plan administrator that your plan is HSA-eligible for the months you are covered.
The 2027 retirement limits are not out yet
People often assume all the annual limits arrive together. They do not. The HSA numbers came out earlier this year. The 401(k) and IRA numbers usually come later.
When we checked IRS.gov on October 16, 2026, the IRS retirement pages still listed the 2026 figures:
| Account | 2026 limit |
|---|---|
| 401(k) employee deferral | $24,500 |
| 401(k) catch-up, age 50 and over | $8,000 |
| 401(k) catch-up, ages 60 to 63 (instead of the $8,000 amount) | $11,250 |
| IRA contribution | $7,500 |
| IRA catch-up, age 50 and over | $1,100 (so $8,600 total) |
Last year the IRS announced the 2026 retirement limits on November 13, 2025. We are not going to guess at 2027 numbers here. If you see a 2027 figure for 401(k) or IRA limits somewhere else, treat it as an estimate until the IRS publishes its own announcement. We will cover the official numbers once they are out.
The IRS also published the 2026 health flexible spending arrangement limit: $3,400, with a maximum carryover of $680 for plans that allow carryover. Health FSAs have their own rules, so do not assume the HSA numbers apply to them.
A short checklist for open enrollment
Many employers hold open enrollment in the fall, which is when HSA decisions usually get made. Here are questions worth settling:
- Is the plan you are considering an HDHP that meets the 2027 definition?
- Will you have other health coverage that could affect HSA eligibility?
- Are you or your spouse close to Medicare enrollment?
- How much will your employer contribute, and does that change what you can add yourself?
- If you are 55 or older, have you planned for the extra $1,000?
For how the HSA deduction works on your return, see our explainer on the HSA tax deduction. If you are thinking about the rest of the year, our year-end tax planning checklist covers other moves, and the Saver's Credit page explains a credit some lower-income savers can claim. HSA deductions also lower your adjusted gross income, which can matter for other tax breaks.
Before you act on any number, open the IRS pages listed below and confirm them. Limits are published by the IRS, and the IRS version is the one that counts.
Sources
Figures, dates and rules in this post were checked against these official pages on October 16, 2026. Open them to confirm the current numbers before you act.
- IRS: Rev. Proc. 2026-24, 2027 inflation-adjusted amounts for HSAs (PDF)
- IRS: Internal Revenue Bulletin 2026-25 (publishes Rev. Proc. 2026-24)
- IRS: Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans
- IRS: Working Families Tax Cuts (HSA changes for bronze, catastrophic and direct primary care plans)
- IRS: Retirement topics, 401(k) and profit-sharing plan contribution limits
- IRS: Retirement topics, IRA contribution limits
- IRS: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500 (IR-2025-111)
- IRS: Tax inflation adjustments for tax year 2026 (IR-2025-103)
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.