Maximum benefit and contribution limits by calendar year

Oct 13, 2025

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Each year, the Internal Revenue Service (IRS) sets limits associated with benefit plans and announces any adjustments to the previous year’s amounts. These announcements occur as follows:

Use this information as a reference, but please visit IRS.gov for the latest updates.

Health Savings Accounts (HSAs) + High-Deductible Health Plans (HDHPs) 2026 2025 2024
HSA contribution limits (employer + employee) Self-only: $4,400
Family: $8,750		 $4,300
$8,550		 $4,150
$8,300
HSA catch-up contributions (age 55+) $1,000 $1,000 $1,000
HDHP minimum deductibles Self-only: $1,700
Family: $3,400		 $1,650
$3,300		 $1,600
$3,200
HDHP annual out-of-pocket maximum
(including deductibles, co-payments & other amounts – exclusive of premiums)		 Self-only: $8,500
Family: $17,000		 $8,300
$16,600		 $8,050
$16,100

 

Flexible Spending Accounts (FSAs) 2026 2025 2024
Maximum contribution limit $3,400 $3,300 $3,200
Maximum rollover amount $680 $660 $640

 

Dependent Care Flexible Spending Accounts (DCFSAs) 2026 2025 2024
Maximum contribution limit per spouse if married and filing separately $3,750 $2,500 $2,500
Maximum contribution limit per household if single or married filing jointly $7,500 $5,000 $5,000

 

Commuter Accounts 2026 2025 2024
Transit – maximum contribution limit (per month) $340 $325 $315
Parking – maximum contribution limit (per month) $340 $325 $315