Maximum benefit and contribution limits by calendar year

Jun 1, 2026

In this Article

Share this Article

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) 2027 2026 2025
HSA contribution limits (employer + employee) Self-only: $4,500
Family: $9,000		 $4,400
$8,750		 $4,300
$8,550
HSA catch-up contributions (age 55+) $1,000 $1,000 $1,000
HDHP minimum deductibles Self-only: $1,750
Family: $3,500		 $1,700
$3,400		 $1,650
$3,300
HDHP annual out-of-pocket maximum
(including deductibles, co-payments & other amounts – exclusive of premiums)		 Self-only: $8,700
Family: $17,400		 $8,500
$17,000		 $8,300
$16,600

 

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

 

Excepted Benefit Health Reimbursement Arrangements (EBHRAs) 2027 2026 2025
Annual contribution limit $2,250 $2,200 $2,150

 

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