The IRS releases updated benefit limits at different times throughout the year. Release dates fall roughly as follows:
Mid-May
HSA, HDHP, HRA
Mid-July
ACA Affordability
Mid-October
FSA, Commute, Adoption
Early November
Social Security Wage Base & Benefits
Mid-November
Retirement Plans
The last of the annual benefit limits have now been released by the IRS. This summary reflects all indexed benefit limits for 2026, along with a comparison to the 2025 limits.
Flexible Spending Accounts (FSA)
2025
2026
Health FSA Election Maximum
$3,300
$3,400
Health FSA Rollover Maximum (20% of Annual Max)
$660
$680
Dependent Care Election Maximum (Newly Increased)
$5,000
$7,500
HRA Limits
2025
2026
QSEHRA – Self Only
$6,350
$6,450
QSEHRA – Family
$12,800
$13,100
Excepted Benefit HRA
$2,150
$2,200
Monthly Commute
2025
2026
Transit Pass Maximum
$325
$340
Parking
$325
$340
Retirement Plans
2025
2026
Elective Deferral Maximum
$23,500
$24,500
Catch-up Maximum 50+ (Not indexed)
$7,500
$8,000
Super Catch Maximum 60-63 Only
$11,250
$11,250
Defined Contribution Total Limit (Not including Catch-ups)
