The IRS recently announced the 2026 inflation adjustments to the applicable dollar limits for the following accounts and plans:
On May 28, 2025, the DOL issued further guidance rescinding the prior 2022 guidance in full.
The table below provides a comparison of the current 2025 limits and the updated 2026 limits:
| 2025 Current Limits | 2026 Updated Limits | |
| HSA Contribution Limits | ||
| HSA – Self Only | $4,300 | $4,400 |
| HSA – Family | $8,550 | $8,750 |
| HSA – Catchup (55+) | $1,000 | $1,000 |
| HDHP Minimum Deductible | ||
| HDHP – Self Only | $1,650 | $1,700 |
| HDHP – Family | $3,300 | $3,400 |
| HDHP Out of Pocket Limit | ||
| HDHP – Self Only | $8,300 | $8,500 |
| HDHP – Family | $16,600 | $17,000 |
| Excepted Benefit HRA Limit | ||
| EBHRA Per Employee | $2,150 | $2,200 |