The Internal Revenue Service (IRS) recently issued Revenue Procedure 2026-4, establishing inflation-adjusted limits for health savings accounts (HSAs) and high-deductible health plans (HDHPs) for the 2027 calendar year.
HSAs enrollees with self-only coverage can contribute up to $4,500 to their account. For family coverage, the HSA contribution limit is $9,000. Individuals age 55 and older may make an additional $1,000 catch-up contribution.
To maintain HSA eligibility, individuals must be enrolled in a qualified HDHP and cannot be covered by other non-HDHP coverage or Medicare, and not claimed as a dependent on another person’s tax return.
Individuals enrolled in qualifying direct primary care service arrangements (DPCSAs) can contribute to an HSA, provided monthly fees do not exceed specified limits. For 2027, those limits remain $150 per month for individual coverage and $300 per month for family coverage.
| HEALTH SAVINGS ACCOUNT (HSA) LIMITS | 2027 | 2026 |
| SELF-ONLY CONTRIBUTION (Employee + employer) |
$4,500 | $4,400 |
| FAMILY CONTRIBUTION (Employee + employer) |
$9,000 | $8,750 |
| SELF-ONLY HDHP MINIMUM DEDUCTIBLE | $1,750 | $1,700 |
| FAMILY HDHP MINIMUM DEDUCTIBLE | $3,500 | $3,400 |
| SELF-ONLY HDHP MAXIMUM OUT-OF-POCKET | $8,700 | $8,500 |
| FAMILY HDHP MAXIMUM OUT-OF-POCKET | $17,400 | $17,000 |
| SELF-ONLY MAXIMUM MONTHLY DPCSA FEE | $150 | $150 |
| FAMILY MAXIMUM MONTHLY DPCSA FEE | $300 | $300 |
| CATCH-UP CONTRIBUTION MAXIMUM (Age 55+) | $1,000 | $1,000 |
For additional information, contact your Bukaty benefits consultant at 913.345.0440.
