HSA Contribution Limits 2026 & 2027 (Max Contribution Calculator)
Updated · Reviewed by Deepak Middha, Chartered Accountant
The short answer
The 2026 HSA contribution limit is $4,400 for self-only coverage and $8,750 for family coverage, plus a $1,000 catch-up if you are 55 or older. The IRS has already set 2027 at $4,500 and $9,000. Your contributions and your employer’s count toward the same limit.
What is your max HSA contribution?
You were eligible all year, so you get the full limit.
What to do next: you have until April 15, 2027 to contribute for 2026. Add it to your year-end checklist.
Key takeaways
- 2026: $4,400 self-only, $8,750 family. 2027: $4,500 and $9,000.
- The $1,000 catch-up at 55 is fixed by law and goes into each spouse's own HSA.
- Employer money, including your own pre-tax payroll deductions, counts toward the limit.
- Eligible on December 1? The last-month rule gives you the full year's limit — if you stay eligible through the testing period.
- You can contribute for 2026 until April 15, 2027.
HSA contribution limits by year: 2026, 2027 and 2025
| Tax year | Self-only coverage | Family coverage | Catch-up (55+) | IRS source |
|---|---|---|---|---|
| 2026 | $4,400 | $8,750 | +$1,000 | IRS Rev. Proc. 2025-19 |
| 2027 | $4,500 | $9,000 | +$1,000 | IRS Rev. Proc. 2026-24 |
| 2025 | $4,300 | $8,550 | +$1,000 | IRS Rev. Proc. 2024-25 |
If you were not eligible all year and were not eligible on December 1, the limit is prorated by month. Publication 969’s example: a self-only filer with the catch-up who was eligible for six months could contribute $5,300 × 6 ÷ 12 = $2,650 for 2025. On 2026 figures, six months of self-only coverage under 55 gives $4,400 × 6 ÷ 12 = $2,200.
What counts toward the HSA max contribution?
- Money you deposit yourself, which you deduct on your return.
- Pre-tax payroll deductions through a cafeteria plan — the IRS treats these as employer contributions.
- Any employer contribution, including one-off seed deposits.
- Contributions by anyone else on your behalf, such as a family member.
- A once-in-a-lifetime qualified funding distribution from an IRA, which reduces your remaining room.
Your employer’s share shows on your W-2 in box 12, code W. It is easy to forget when topping up in December, which is the most common way people go over.
Over the HSA limit? Excess contributions
An excess contribution is not deductible and carries a 6% excise tax each year it stays in the account. Withdraw it, with its earnings, by your return’s due date including extensions and the excise tax does not apply. The reporting is on Form 8889; for which medical costs you can spend the money on, see HSA and FSA rules for gym memberships.
Frequently asked questions
What is the HSA max contribution for 2026?
For 2026 the HSA contribution limit is $4,400 with self-only high-deductible health plan coverage and $8,750 with family coverage, set by IRS Rev. Proc. 2025-19. If you are 55 or older by December 31 you can add $1,000, for $5,400 or $9,750. Your own and your employer's contributions share the limit.
What are the HSA contribution limits for 2027?
The IRS published the 2027 limits in Rev. Proc. 2026-24: $4,500 for self-only coverage and $9,000 for family coverage. The revenue procedure adjusts only those two limits; the age-55 catch-up stays at $1,000, a fixed amount in the Internal Revenue Code. Those are increases of $100 and $250 on 2026.
What was the HSA contribution limit for 2025?
For 2025 the limits were $4,300 for self-only coverage and $8,550 for family coverage, under Rev. Proc. 2024-25, plus the $1,000 catch-up at 55. Publication 969 set the deadline for 2025 contributions at April 15, 2026, so that window has closed and new deposits now count toward 2026.
How does the HSA catch-up contribution work?
If you are an HSA-eligible individual and turn 55 by the end of the tax year, your limit rises by $1,000. It is per person, not per account: a married couple who are both 55 or older can add $1,000 each, but each spouse must put their catch-up into their own HSA. The catch-up is prorated by months like the main limit if you were not eligible all year.
Do employer HSA contributions count toward the limit?
Yes. Publication 969 says you must reduce what you or anyone else can contribute by your employer's excludable contributions, including pre-tax amounts you elect through a cafeteria plan at work. Add your payroll deductions and any employer seed money together before comparing with the limit, which is what the calculator asks for.
What happens if I contribute more than the HSA limit?
The excess is not deductible and is generally hit with a 6% excise tax for every year it stays in the account. You avoid the excise tax by withdrawing the excess and its earnings by your tax return due date, including extensions. The excess and the excise tax are worked out on Form 8889 and Form 5329.