By the InsuraFAQ Editorial Team · Reviewed for accuracy
2026-11-04 · blog, health, hsa
2027 HSA Limits: What to Check During Open Enrollment
The annual health savings account (HSA) contribution limit for an eligible person with self-only high-deductible health plan coverage rises from $4,400 in 2026 to $4,500 in 2027. For family coverage, it rises from $8,750 to $9,000. The IRS also raised the minimum deductibles and maximum out-of-pocket amounts used to define an HSA-qualified high-deductible health plan (HDHP).
Those numbers are useful when comparing plans, but a plan’s deductible alone does not establish that you can contribute to an HSA. Review the plan’s eligibility information and your other coverage before choosing a contribution amount. The IRS published the figures in Revenue Procedure 2025-19 and Revenue Procedure 2026-24.
Compare the annual figures
- HSA contribution limit, self-only coverage: $4,400 in 2026; $4,500 in 2027.
- HSA contribution limit, family coverage: $8,750 in 2026; $9,000 in 2027.
- HDHP minimum annual deductible, self-only: $1,700 in 2026; $1,750 in 2027.
- HDHP minimum annual deductible, family: $3,400 in 2026; $3,500 in 2027.
- HDHP maximum annual out-of-pocket expenses, self-only: $8,500 in 2026; $8,700 in 2027.
- HDHP maximum annual out-of-pocket expenses, family: $17,000 in 2026; $17,400 in 2027.
The contribution figures are annual limits, not a required deposit. Actual eligibility and the amount you may contribute can vary with your coverage and eligible months. The HDHP maximum includes deductibles, copayments and other amounts, but not premiums. IRS Publication 969 explains special rules for network plans and family plans with individual deductibles; do not use these figures as the only test of a plan’s qualification.
Check eligibility, not just the deductible
Generally, to be an eligible individual, you must have qualifying HDHP coverage, have no disqualifying other health coverage, not be enrolled in Medicare, and not be eligible to be claimed as someone else’s dependent. Exceptions and detailed rules apply. IRS Publication 969 explains eligible individuals, permitted coverage, other employee plans and contribution rules.
For instance, a general-purpose health flexible spending arrangement (FSA), including coverage through a spouse’s plan, can affect HSA eligibility. Some arrangements have different rules. Ask the plan administrator exactly what the FSA or other coverage pays and when it is available; do not assume that having a separate HSA-qualified plan resolves every eligibility question. The HSA versus FSA guide explains the accounts’ broader differences.
The IRS also describes exceptions, including certain telehealth arrangements. Revenue Procedure 2026-24 describes a separate rule for qualifying direct primary care service arrangements and their monthly fees. These exceptions have conditions; check current guidance and your arrangement instead of assuming all additional coverage is permitted.
Account for months and employer contributions
If you are eligible for only part of the year, your limit may differ from the full-year figure. Publication 969 explains the monthly calculation and the optional last-month rule, including its testing period and possible tax consequences if its conditions are not met. A change in coverage during the year can therefore matter. If you are age 55 or older, an additional contribution may be available under the rules described in the publication.
Count employer contributions when planning your own deposits: they are included in the applicable contribution limit. Confirm whether an employer contribution is conditional or spread across pay periods, and revisit your payroll election if your coverage or eligibility changes. Excess contributions can have tax consequences; the IRS publication explains correction and reporting rules.
A practical open-enrollment checklist
- Confirm the plan is HSA-qualified. Ask the insurer or benefits administrator for the relevant plan documents, not just its marketing name or deductible.
- Identify the coverage tier and dates. Self-only and family coverage use different limits. Check when coverage begins and whether a change during the year is expected.
- Review other coverage. Look at a spouse’s health FSA or other arrangements and Medicare enrollment, including effective dates. Ask a qualified tax professional about uncertain circumstances.
- Compare total plan costs. Include premiums, deductibles, expected copayments, provider network and prescription coverage. The HDHP threshold is not a forecast of your spending, and premiums are outside the IRS HDHP out-of-pocket figure above.
- Plan contributions. Include the employer’s contribution and any age-based additional amount for which you qualify. Retain records and check the current IRS rules before filing.
A higher HSA limit does not make one plan the best choice for everyone. Compare the available coverage with your expected care and ability to handle out-of-pocket costs. Our health enrollment guide covers more of the plan comparison.