Health savings accounts
HSA contribution limits for 2027 and 2026
For 2027 you can put up to $4,500 into a health savings account with self-only coverage, or $9,000 with family coverage, up from $4,400 and $8,750 for 2026. People 55 and older can add $1,000 more. The IRS set the 2027 amounts in Revenue Procedure 2026-24, and you can only contribute while you are covered by a high-deductible health plan.
HSA limits, 2027 and 2026
The limit covers everything that goes into the account for the year: your own contributions, your employer’s, and anything put in through a cafeteria plan at work.
| Item | 2026 | 2027 |
|---|---|---|
| Contribution limit, self-only coverage | $4,400 | $4,500 |
| Contribution limit, family coverage | $8,750 | $9,000 |
| Extra catch-up contribution, age 55 or older | $1,000 | $1,000 |
| High-deductible plan: minimum deductible (self-only / family) | $1,700 / $3,400 | $1,750 / $3,500 |
| High-deductible plan: out-of-pocket maximum (self-only / family) | $8,500 / $17,000 | $8,700 / $17,400 |
Who can contribute
You can contribute for any month you are covered by a high-deductible health plan on the first day of the month and have no other health coverage that disqualifies you. Enrolling in Medicare ends new contributions, and you cannot contribute if someone else can claim you as a dependent.
For 2027, a high-deductible plan means a deductible of at least $1,750 for self-only coverage or $3,500 for family coverage, with out-of-pocket costs, not counting premiums, of no more than $8,700 or $17,400.
Since 2026, a direct primary care arrangement does not count as other health coverage if its fees are no more than $150 a month, or $300 if it covers more than one person. The 2027 amounts stay at $150 and $300.
Deadlines and how the deduction works
Contributions for a year can be made until that year’s tax return is due, without extensions. Contributions for 2026 can be made until April 15, 2027, and contributions for 2027 until the 2027 return is due in April 2028.
Money you put in yourself is deducted on your return, whether or not you itemize, so it lowers federal income tax. It does not lower self-employment tax. Contributions made through an employer’s cafeteria plan come out of your pay before income tax and before Social Security and Medicare tax.
Withdrawals for qualified medical expenses are tax-free. Unused money stays in the account from year to year.
Make the HSA part of a plan
In our sample tax plan, a family HSA is one of six steps that cut a trucking couple’s 2026 tax and costs by $29,505. Start with a $195 tax planning assessment, in person in Naperville, IL, by phone or by Zoom.
Questions people ask
What is the HSA limit for 2027?
$4,500 for self-only coverage and $9,000 for family coverage, plus $1,000 if you are 55 or older. That is up from $4,400 and $8,750 for 2026.
What is the HSA limit for 2026?
$4,400 for self-only coverage and $8,750 for family coverage, plus the $1,000 catch-up at 55. You can still contribute for 2026 until April 15, 2027.
Do my employer’s contributions count toward the limit?
Yes. The limit covers your contributions and your employer’s together, including amounts put in through a cafeteria plan.
What deductible does a plan need to qualify for an HSA in 2027?
At least $1,750 for self-only coverage or $3,500 for family coverage, with out-of-pocket costs of no more than $8,700 or $17,400.
Does an HSA lower self-employment tax?
No. A contribution you make yourself lowers income tax only. Contributions through an employer’s cafeteria plan also avoid Social Security and Medicare tax.
Where these rules come from
- IRS: Rev. Proc. 2026-24, 2027 HSA and HRA amounts
- IRS: Rev. Proc. 2025-19, 2026 HSA amounts
- IRS: Publication 969, Health Savings Accounts
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.