Workers can set aside up to $3,500 in a health flexible spending account (FSA) in 2027, up $100 from this year, under inflation adjustments the IRS released November 5. The FSA carryover limit rises to $700, and health savings account (HSA) limits climb to $4,500 for self-only coverage and $9,000 for family coverage.
The FSA number is the one to act on now. Most employers hold Open Enrollment in November, and an FSA election usually cannot be changed once the year begins. Health Plan News has every 2026 and 2027 limit in one table in our HSA and FSA limits guide.
Set your FSA election from receipts, not guesses. Look at what you spent on copays, prescriptions, glasses and dental work this year, then subtract anything that will not repeat.
The 2027 Numbers
- HSA contribution: $4,500 self-only, $9,000 family (2026: $4,400 and $8,750).
- HSA catch-up at age 55 and older: $1,000, unchanged because it is fixed by law.
- Health FSA: $3,500, with up to $700 carried over into 2028.
- HSA-qualified plan minimum deductible: $1,750 self-only, $3,500 family.
The HSA figures came out in May in Revenue Procedure 2026-24. The FSA and other figures are in Revenue Procedure 2026-35.
More People Can Open an HSA
The bigger story is who qualifies. The 2025 tax law made bronze and catastrophic plans bought through an ACA Marketplace eligible for an HSA starting this year, without meeting the usual IRS deductible rules.
That reaches a lot of people. Bronze plans made up 40% of Marketplace sign-ups for 2026, up from 30%, after the expanded premium tax credits expired, as our ACA enrollment by state data shows. Many of those enrollees can now save pre-tax money for the higher deductibles they took on.
The law also lets people with a direct primary care membership, up to $150 a month for an individual, keep contributing to an HSA.
What To Do Before Open Enrollment Ends
- Choose a 2027 FSA amount based on predictable expenses.
- Ask HR whether your FSA uses a carryover or a grace period.
- If you have a bronze Marketplace plan, open an HSA with a bank or brokerage.
- Raise HSA payroll contributions in January to reach the new limit.
A high deductible is only half the picture; our deductible vs out-of-pocket maximum guide shows how much you could owe in a bad year. For more coverage, follow our Health Insurance Coverage hub.