IRS Releases HSA, HDHP and Other Limits for 2027

The IRS released updated inflation-adjusted limits for Health Savings Accounts (HSAs) and high deductible health plans (HDHPs). These updated amounts apply for calendar year 2027 (or plan years beginning in 2027, as applicable) and reflect ongoing annual cost-of-living adjustments.

2027 Benefit Limits

HSA Contribution – Self-Only: $4,500 ($4,400 for 2026)

HSA Contribution – Family: $9,000 ($8,750 for 2026)

HDHP Minimum Deductible – Self-Only: $1,750 ($1,700 for 2026)

HDHP Minimum Deductible – Family: $3,500 ($3,400 for 2026)

HDHP Out-of-Pocket Maximum – Self-Only: $8,700 ($8,500 for 2026)

HDHP Out-of-Pocket Maximum – Family: $17,400 ($17,000 for 2026)

Employers sponsoring non-grandfathered HSA compatible HDHPs must ensure its family coverage also includes an embedded individual out of pocket maximum (OOPM) for each individual covered under the family plan in order to comply with the ACA cost sharing requirements, unless the aggregate family HDHP OOPM does not exceed the ACA individual OOPM ($12,000 for 2027). Any embedded deductibles or OOPMs for family HDHP coverage must at a minimum meet the HDHP minimum deductible for family coverage ($3,400 for 2027).

It should be noted that individuals who are age 55 or older and covered by an HSA-compatible HDHP may make an additional HSA catch-up contribution of $1,000 each year until they enroll in Medicare. This catch-up contribution amount has not increased since 2009.

source: https://www.emersonrogers.com/Article/IRS_Releases_HSA,_HDHP_and_Other_Limits_for_2027