Rev. Proc. 2025-19 (May 1, 2025)
Available at https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
The IRS has released the 2026 cost-of-living adjusted limits for health savings accounts (HSAs), high-deductible health plans (HDHPs), and excepted benefit health reimbursement arrangements (EBHRAs). Here are the details:
- HSA Contribution Limits. The 2026 annual HSA contribution limit is $4,400 for individuals with self-only HDHP coverage (up from $4,300 in 2025) and $8,750 for individuals with family HDHP coverage (up from $8,550 in 2025).
- HDHP Minimum Deductibles. The 2026 minimum annual deductible is $1,700 for self-only HDHP coverage (up from $1,650 in 2025) and $3,400 for family HDHP coverage (up from $3,300 in 2025).
- HDHP Out-of-Pocket Maximums. The 2026 limit on out-of-pocket expenses (including items such as deductibles, copayments, and coinsurance, but not premiums) is $8,500 for self-only HDHP coverage (up from $8,300 in 2025) and $17,000 for family HDHP coverage (up from $16,600 in 2025).
- EBHRA Contribution Limit. The maximum amount that may be made newly available for plan years beginning in 2026 is $2,200 (up from $2,150 in 2025).
EBIA Comment: The catch-up contribution limit (for HSA-eligible individuals aged 55 or older) is set forth in Code § 223(b)(3) and remains at $1,000. EBHRAs are limited-dollar, nonintegrated HRAs that qualify as excepted benefits. They can be offered by employers of any size and must meet specified requirements. For more information, see EBIA’s Consumer-Driven Health Care manual at Sections X (“HSAs: Required HDHP Coverage”), XII (“HSAs: Contributions”), and XXVIII.C (“Excepted Benefit HRAs (EBHRAs)”). See also EBIA’s Cafeteria Plans manual at Section XVI.K (“Special Considerations for HSAs Offered Through Cafeteria Plans”).
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