The IRS issued Revenue Procedure 2025-19, to announce the 2026 inflation-adjusted amounts for health savings accounts (HSAs), High-Deductible Health Plans (HDHPs) under the Internal Revenue Code (Code) and the maximum amount employers may contribute for excepted benefit health reimbursement arrangements (EBHRAs).
The new HSA and HDHP limits will go into effect for the calendar year 2026, while the HRA limits will go into effect for the plan years beginning in 2026.
HSA Limits
For calendar year 2026, the HSA annual limitation on deductions for an individual with self-only coverage under a high deductible health plan is $4,400. The 2026 HSA annual limitation on deductions for an individual with family coverage under a high-deductible health plan is $8,750. The IRS guidance provides that for calendar year 2026, a “high deductible health plan” is defined as a health plan with an annual deductible that is not less than $1,700 for self-only coverage or $3,400 for family coverage. The annual out-of-pocket expenses (deductibles, copayments, and other amounts, but not premiums) do not exceed $8,500 for self-only coverage or $17,000 for family coverage.
EBHRA Limits
For plan years beginning in 2025, the maximum amount employers may contribute to an excepted benefit health reimbursement arrangement or EBHRA is $2,200, up from $2,150 in 2025.
