2026 vs 2027
HSA and HDHP limits: 2026 vs 2027
| Limit | 2026 | 2027 |
|---|---|---|
| HSA contribution, self-only coverage | $4,400 | $4,500 |
| HSA contribution, family coverage | $8,750 | $9,000 |
| Catch-up contribution, age 55 or older | $1,000 | $1,000 |
| HDHP minimum deductible, self-only | $1,700 | $1,750 |
| HDHP minimum deductible, family | $3,400 | $3,500 |
| HDHP out-of-pocket maximum, self-only | $8,500 | $8,700 |
| HDHP out-of-pocket maximum, family | $17,000 | $17,400 |
| Excepted-benefit HRA, new money per plan year | $2,200 | $2,250 |
| Direct primary care fee cap, per month | $150 or $300 | $150 or $300 |
To contribute for a month, you must be covered by a qualifying high deductible health plan on the first day of that month, have no other disqualifying health coverage, not be enrolled in Medicare, and not be claimable as a dependent on someone else's return.
Age 55 and Medicare
The $1,000 catch-up, and when contributions must stop
If you are 55 or older at the end of 2027, your limit rises by $1,000, to $5,500 for self-only coverage or $10,000 for family coverage. The catch-up is a flat amount written into the tax code, so it is the same as in 2026. When both spouses are 55 or older, each can add $1,000, but each catch-up must go into that spouse's own HSA.
Starting with the first month you are enrolled in Medicare, your contribution limit is zero. That includes months of retroactive coverage if you apply for Medicare late, and contributions for those months count as excess contributions. In the year you enroll, your limit is prorated for the months before Medicare.
Partial year
Partial-year coverage and the last-month rule
If you are eligible for only part of 2027, your limit is generally one-twelfth of the annual amount, including any catch-up, for each month you are eligible on the first day of the month. Family coverage for six months, for example, allows $4,500 ($9,000 × 6 ÷ 12).
The last-month rule is the exception. If you are eligible on December 1, 2027, you are treated as eligible for all of 2027 and can contribute the full amount, but you must then stay eligible through December 31, 2028. If you do not, for reasons other than death or disability, the contributions allowed only by this rule are added to your income and charged a 10% additional tax.
Payroll or direct
Why payroll HSA contributions save more
Money you put in through your employer's cafeteria plan is treated as an employer contribution: it is left out of your income and is generally not subject to Social Security and Medicare taxes. On wages up to the $192,300 Social Security wage base for 2027, that adds a 7.65% saving on top of income tax. If you contribute directly to your HSA instead, you deduct the amount on Form 8889 and save income tax only.
Employer contributions, including your own payroll elections, count toward the same $4,500 or $9,000 limit and are reported on your W-2 in box 12 with code W. State income tax treatment varies, and some states tax HSA contributions. You can generally make 2027 contributions until the federal tax filing deadline in April 2028.
Also in Rev. Proc. 2026-24
Direct primary care fees and excepted-benefit HRAs
Since 2026, a direct primary care service arrangement does not count as disqualifying health coverage if its fees total no more than $150 a month, or $300 when the arrangement covers more than one person. Those caps remain $150 and $300 for 2027. Separately, the most that can be newly made available in an excepted-benefit HRA rises to $2,250 for plan years beginning in 2027, from $2,200.
Other 2027 updates: 2027 Social Security wage base and FICA calculator · 2027 COLA calculator · 2027 earnings limit calculator.
Questions
2027 HSA limits FAQ
What are the HSA contribution limits for 2027?
They are $4,500 for self-only HDHP coverage and $9,000 for family coverage, set by IRS Revenue Procedure 2026-24. People who are 55 or older at the end of 2027 can contribute $1,000 more.
What is the 2027 HSA limit for a family with one spouse 55 or older?
It is $10,000: the $9,000 family limit plus the $1,000 catch-up, which must go into the HSA of the spouse who is 55 or older. If both spouses are 55 or older, each can add $1,000 to their own HSA.
What is the minimum HDHP deductible for 2027?
It is $1,750 for self-only coverage and $3,500 for family coverage. The plan out-of-pocket maximum cannot exceed $8,700 for self-only coverage or $17,400 for family coverage.
Do employer contributions count toward the 2027 HSA limit?
Yes. Employer contributions, including amounts you elect through payroll in a cafeteria plan, count toward the same limit and reduce what you can still contribute.
Can I contribute to an HSA after I enroll in Medicare?
No. Your limit is zero starting with the first month you are enrolled in Medicare, including months of retroactive coverage. In the year you enroll, the limit is prorated for the months before Medicare.
When is the deadline for 2027 HSA contributions?
You can generally make contributions for 2027 until the federal tax filing deadline in April 2028.
Sources
- IRS: Rev. Proc. 2026-24: 2027 HSA limits, HDHP deductibles and out-of-pocket maximums, excepted-benefit HRA, direct primary care fee caps
- IRS: Rev. Proc. 2025-19: 2026 HSA and HDHP figures and the 2026 excepted-benefit HRA amount
- IRS: Publication 969: $1,000 catch-up, eligibility, last-month rule and testing period, proration, Medicare, employer and cafeteria plan contributions
- SSA: Contribution and Benefit Base: $192,300 Social Security wage base for 2027
- Last updated October 21, 2026
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