2026 Benefits Plan Limits: FSA, HRA, and Commuter Plans

By Vita on October 10, 2025

Blog-2026-benefits-plan-limits

The IRS releases employee benefits annual limits for different plans on different cadences (based on legislative direction). In the most recent release, FSA and Commuter plan indexed values have been updated as follows:

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 (Not indexed)	$5,000	$7,500

HRA Limits	2025	2026
QSEHRA – Self Only	$6,350	$6,450
QSEHRA – Family	$12,850	$13,100
EBHRA	$2,150	$2,200

Monthly Commute	2025	2026
Transit Pass Maximum	$325	$340
Parking	$325	$340

Other Limits	2025	2026
Educational Assistance (Not indexed)	$5,250	$5,250
Adoption Assistance	$16,810	$17,670

References

IRS Rev. Proc. 2025-32

2026 Benefits Plan Limits: FSA, HRA, and Commuter Plans

References

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