In May 2026, the IRS released Revenue Procedure 2026-24 announcing the 2027 health savings account (HSA) and high-deductible health plan (HDHP) limits. The IRS adjusts these limits annually for inflation and are released by June 1st.
These limits include:
- Maximum HSA contribution limits
- Minimum HDHP deductible amounts
- Maximum HDHP out-of-pocket expense limits
Limits may vary depending on whether an individual has self-only or family HDHP coverage.
Self-Only Coverage
Eligible individuals with self-only HDHP coverage will be able to contribute up to $4,500 to their HSA for 2027. The 2026 contribution limit was $4,400. The minimum HDHP deductible is $1,750. The 2026 minimum was $1,700. The maximum HDHP out-of-pocket limit has increased to $8,700.
Family Coverage
Eligible individuals with family HDHP coverage will be able to contribute $9,000 to their HSA for 2027. The 2026 limit was $8,750. The minimum HDHP deductible is $3,500. The 2026 minimum was $3,400. The maximum HDHP out-of-pocket limit has increased to $17,400.
Catch-Up Contributions
Individuals who are 55 or older are eligible to make an additional $1,000 catch-up contribution to their HSA. This is unchanged from 2026.
What Employers Should Know
Employers sponsoring HDHPs should review their plans’ cost-sharing limits when preparing for the plan year beginning in 2027, including but not limited to the minimum deductible and the maximum out-of-pocket expense limit.
Employers that allow their employees to make pre-tax HSA contributions should update plan documentation and communications with the increased limits. Employers should additionally review their benefit election processes and work with their payroll providers to keep pre-tax HSA contributions within the inflation-adjusted IRS limits to prevent adverse tax consequences.
Questions?
With any questions regarding the adjusted HSA and HDHP limits for 2027, reach out to your dedicated Creative Benefits, Inc. team member at 866.306.0200 or solutions@creativebenefitsinc.com.