Health Savings Accounts (HSA) and High Deductible Health Plans (HDHP) Receive Contributions Limits Increases for 2027
Last Updated on June 2, 2026 by MyHRConcierge
On May 29, 2026, the Internal Revenue Service (IRS) released Revenue Procedure 2026-24, announcing the inflation-adjusted contribution limits for Health Savings Accounts (HSAs) and High Deductible Health Plans (HDHPs) for the 2027 calendar year. Each year, the IRS is required to publish these updated limits by June 1st. The updates include:
- The maximum HSA contribution limit
- The minimum deductible amount for HDHPs
- The maximum out-of-pocket expense limit for HDHPs
These limits vary depending on whether the individual has self-only or family coverage under an HDHP. Here’s what to expect for 2027.
2027 HSA Contribution Limits
- Self-only coverage: $4,500 (up from $4,400 in 2026)
- Family coverage: $9,000 (up from $8,750 in 2026)
- Catch-up contribution (age 55 or older): $1,000 (unchanged)
These contribution limits apply to the combined total of employee and employer contributions for the year.
2027 HDHP Qualification Criteria
To be HSA-eligible, individuals must be covered under an HDHP that meets the following requirements:
- Minimum Annual Deductible:
- Self-only: $1,750 (up from $1,700 in 2026)
- Family: $3,500 (up from $3,400 in 2026)
- Maximum Out-of-Pocket Expenses (excluding premiums):
- Self-only: $8,700 (up from $8,500 in 2026)
- Family: $17,400 (up from $17,000 in 2026)
These changes are intended to reflect inflation and preserve the purchasing power of these health-related tax benefits.
HSA/HDHP Limits Comparison Chart
| Category | 2025 Limit | 2026 Limit | 2027 Limit |
| HSA Contribution (Self-only) | $4,300 | $4,400 | $4,500 |
| HSA Contribution (Family) | $8,550 | $8,750 | $9,000 |
| HDHP Minimum Deductible (Self-only) | $1,650 | $1,700 | $1,750 |
| HDHP Minimum Deductible (Family) | $3,300 | $3,400 | $3,500 |
| HDHP Out-of-Pocket Max (Self-only) | $8,300 | $8,500 | $8,700 |
| HDHP Out-of-Pocket Max (Family) | $16,600 | $17,000 | $17,400 |
| HSA Catch-up Contribution (Age 55+) | $1,000 | $1,000 | $1,000 |
HSA Action Steps for Employers
Employers that sponsor HDHPs should:
- Review and update their plans to ensure they meet the revised deductible and out-of-pocket maximum requirements for 2027.
- Update benefits communication materials to reflect the increased HSA contribution limits.
- Educate employees (especially those over age 55) about the unchanged $1,000 catch-up contribution limit.
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