In Rev. Proc. 2026-24, the IRS announced inflation adjustments to health savings accounts (HSA) contribution limits. The limits are:

• Self-only coverage: $4,500

• Family coverage: $9,000

• Direct Primary Care Service Agreement: A DPCSA shall not be treated as a health plan so long as its fees do not exceed $150 for a single individual or $300 for a plan that covers more than one individual

• A self-only high-deductible health plan (HDHP) must have a deductible of not less than $1,700 and cannot impose total out-of-pocket costs of more than $8,700
• A family coverage HDHP must have a deductible of not less than $3,500 and cannot impose total out-of-pocket costs of more than $17,400
• An excepted benefit health reimbursement arrangement can make newly available no more than $2,250

All these inflation-adjusted amounts are for 2027 plan year.

NAIFA Staff Contacts: Jayne Fitzgerald – Director – Government Relations, at jfitzgerald@naifa.org.