Almost every contribution-limit page out there covers the HSA alone. Your real planning number usually spans the whole account family: the HSA itself, the FSA family with its Limited Purpose and Dependent Care variants, and the qualifying high deductible health plan that unlocks HSA contributions in the first place. Our what is an HSA guide covers the account basics, our what is an FSA guide breaks down the FSA variants, and if you are still choosing between account types, our HSA vs FSA comparison is the place to start.
2026 and 2027 HSA, FSA, HDHP, LPFSA & DCFSA Contribution Limits
One table, one source per row: Rev. Proc. 2025-19 sets the 2026 HSA and HDHP figures, Rev. Proc. 2026-24 sets the 2027 figures, and Rev. Proc. 2025-32 sets the 2026 FSA figures. There is no separate HSA max contribution figure: the annual limit is the maximum.
| Account / Threshold | 2026 | 2027 | Source |
|---|---|---|---|
| HSA contribution limit, self-only | $4,400 | $4,500 | Rev. Proc. 2025-19 / 2026-24 |
| HSA contribution limit, family | $8,750 | $9,000 | Rev. Proc. 2025-19 / 2026-24 |
| HSA catch-up contribution (age 55 and older) | $1,000 | $1,000 | Pub 969, IRC Section 223(b)(3) |
| HDHP minimum annual deductible, self-only | $1,700 | $1,750 | Rev. Proc. 2025-19 / 2026-24 |
| HDHP minimum annual deductible, family | $3,400 | $3,500 | Rev. Proc. 2025-19 / 2026-24 |
| HDHP maximum out-of-pocket, self-only | $8,500 | $8,700 | Rev. Proc. 2025-19 / 2026-24 |
| HDHP maximum out-of-pocket, family | $17,000 | $17,400 | Rev. Proc. 2025-19 / 2026-24 |
| Health FSA contribution limit | $3,400 | Pending, announced in the IRS's fall revenue procedure | Rev. Proc. 2025-32 |
| Health FSA carryover (maximum) | $680 | Pending, announced in the IRS's fall revenue procedure | Rev. Proc. 2025-32 |
| Limited Purpose FSA (LPFSA) limit | $3,400 | Pending, announced in the IRS's fall revenue procedure | Rev. Proc. 2025-32 |
| Dependent Care FSA (DCFSA) limit | $7,500 | $7,500 (statutory, not indexed) | IRC Section 129, Pub 15-B (2026) |
Both 2026 HSA limits rose from 2025's $4,300 and $8,550 (Rev. Proc. 2024-25), a $100 increase for self-only coverage and $200 for family coverage. On catch-up contributions, IRS Publication 969 is plain: "If you are an eligible individual who is age 55 or older at the end of your tax year, your contribution limit is increased by $1,000." Note the age. The HSA catch-up starts at 55, not the 401(k)'s 50, and it does not step up again at 60.
The 2026 column applies now. The 2027 HSA and HDHP rows are already official because the IRS sets those figures each May, a full year ahead. Health FSA figures run on a different calendar: they arrive in a fall revenue procedure, usually October or November, which is why the 2027 FSA cells stay pending until that release. The DCFSA limit is a flat statutory amount with no annual inflation adjustment, so it holds at $7,500 for 2027 unless Congress changes it again. The LPFSA has no separately published figure; as a health FSA restricted to dental and vision, it follows the $3,400 health-FSA limit.
Does My Employer's Contribution Count Toward My HSA Limit?
Yes. The limit is one combined cap on every dollar entering your HSA, yours and your employer's together, not two separate allowances. Publication 969 states it directly: "You must reduce the amount you or any other person can contribute to your HSA by the amount of any contributions made by your employer that are excludable from your income." In practice, if your employer deposits $1,000 into your account in 2026, you can add up to $3,400 more before reaching the $4,400 self-only cap. Pre-tax payroll contributions count against the same cap, because every funding source shares the one limit.
How the Family Limit Splits Between Married Spouses
Married couples with family HDHP coverage share a single family limit, $8,750 for 2026, and how it divides is up to you. Publication 969's default: the limit "is split equally between the spouses unless you agree on a different division." One spouse can take the entire amount, or you can carve it up any way that adds to the cap. Catch-up contributions never pool, though. A spouse who is 55 or older needs an HSA in their own name to make their own $1,000 catch-up, because one spouse's catch-up cannot land in the other spouse's account. Two spouses 55 or older can reach $10,750 combined across two accounts.
Mid-Year Enrollment: How Proration Works
Become HSA-eligible mid-year and your default limit is prorated by months: count the months in which you were eligible on the first day, divide by 12, and multiply by the annual limit. Someone with self-only coverage who becomes eligible July 1, 2026 has 6 eligible months, so 6/12 of $4,400 leaves $2,200 of room for the year. The exception is the last-month rule. Per Publication 969, "if you are an eligible individual on the first day of the last month of your tax year (December 1 for most taxpayers), you are considered an eligible individual for the entire year," which allows the full-year contribution. The catch is the 12-month testing period that follows. Lose HDHP coverage before it ends, other than through death or disability, and the contributions "that wouldn't have been made except for the last-month rule" are added back to your income, and that amount "is also subject to a 10% additional tax."
FSA Carryover, Grace Periods, and Stacking an LPFSA or DCFSA
Carryover and grace periods are an either-or decided by your employer's plan, never both. Notice 2013-71, which created the carryover, is explicit: "A plan adopting this carryover provision is not permitted to also provide a grace period with respect to health FSAs." The grace-period option, created by Notice 2005-42, gives you up to 2 months and 15 days after the plan year ends to spend what is left; the carryover option rolls forward up to the $680 shown in the table. Check your plan documents before open enrollment closes so you know which one you have.
On stacking: a general-purpose health FSA blocks HSA contributions, but a Limited Purpose FSA does not, since it is restricted to dental and vision expenses, so an HSA and an LPFSA can run side by side at their full separate limits. The DCFSA is its own household-level bucket. IRC Section 129, as amended by the One Big Beautiful Bill Act, sets it at $7,500 for 2026, or $3,750 if you are married filing separately, and the IRS's 2026 Publication 15-B confirms the raise from the old $5,000. That cap is per household, not per employee, so two working spouses share one $7,500 between them, the opposite of the health FSA's $3,400, which applies separately to each spouse's own plan. Election mechanics and the use-it-or-lose-it rule live in our what is an FSA guide.
Once your number is set, the other half of the math is what it buys. A surprising amount of dual-use wellness spending, from fitness equipment to sleep tools, can qualify as a medical expense under IRS Publication 502 when a licensed provider issues a Letter of Medical Necessity connecting it to a specific health condition.
