Updated November 2026 with IRS limits for 2027. You can put up to $4,500 into a health savings account (HSA) in 2027 with self-only coverage, or $9,000 with family coverage, the IRS announced. The health flexible spending account (FSA) limit rises to $3,500, with up to $700 allowed to carry over into the next year.
HSA and FSA Limits for 2026 and 2027
| Limit | 2026 | 2027 |
|---|---|---|
| HSA contribution, self-only coverage | $4,400 | $4,500 |
| HSA contribution, family coverage | $8,750 | $9,000 |
| HSA catch-up contribution, age 55 and older | $1,000 | $1,000 |
| High-deductible plan minimum deductible (self/family) | $1,700 / $3,400 | $1,750 / $3,500 |
| High-deductible plan maximum out-of-pocket (self/family) | $8,500 / $17,000 | $8,700 / $17,400 |
| Health FSA salary reduction limit | $3,400 | $3,500 |
| Health FSA maximum carryover | $680 | $700 |
| Excepted benefit HRA | $2,200 | $2,250 |
Sources: IRS Rev. Proc. 2026-24 (HSA and high-deductible plan limits) and IRS Rev. Proc. 2026-35 (FSA and HRA limits). The $1,000 catch-up is set by law and is not adjusted for inflation.
HSA vs FSA
| Feature | HSA | Health FSA |
|---|---|---|
| Who owns the account | You, and it stays with you if you change jobs | Your employer’s plan |
| Eligibility | Must be covered by an HSA-qualified high-deductible plan and no other disqualifying coverage | Offered by your employer |
| Unused money | Rolls over indefinitely and can be invested | Lost after the grace period or carryover limit |
| Tax treatment | Deductible contributions, tax-free growth, tax-free withdrawals for medical costs | Pre-tax contributions, tax-free withdrawals for medical costs |
| Change contributions mid-year | Yes | Only after a qualifying life event |
New HSA Rules Under the 2025 Tax Law
The 2025 budget reconciliation law, Public Law 119-21, made three changes that took effect for 2026, explained in IRS Notice 2026-5:
- Bronze and catastrophic plans qualify. Bronze and catastrophic plans sold as individual coverage through an ACA Marketplace now count as HSA-qualified, even when their deductibles do not match the usual IRS rules.
- Direct primary care is allowed. A membership with a direct primary care practice no longer blocks HSA contributions, if the fee is no more than $150 a month for one person or $300 for a family, and HSA money can pay those fees.
- Telehealth before the deductible is permanent. High-deductible plans can cover telehealth visits before the deductible without costing you HSA eligibility.
The bronze change matters for Marketplace shoppers. Bronze selections rose to 40% of plans in 2026, as our ACA enrollment by state data shows, and many of those enrollees can now open an HSA.
How To Use These Limits
- Set your 2027 FSA election during Open Enrollment, because you usually cannot change it later.
- Check whether your employer’s FSA offers a carryover or a grace period; it cannot offer both.
- Fund your HSA up to the limit if you can, since unused money grows tax-free.
- Stop HSA contributions six months before you enroll in Medicare, because Part A coverage can start up to six months retroactively.
- Keep receipts; you can reimburse yourself from an HSA years later for expenses incurred after the account opened.
For how deductibles and out-of-pocket limits interact, see our deductible vs out-of-pocket maximum guide and our guide to high-deductible health plans.
Sources
IRS Revenue Procedures 2025-19, 2025-32, 2026-24 and 2026-35; IRS Notice 2026-5; IRS Publication 969.