Guides › HSA Contribution Limits 2027: Self-Only, Family, 55+
HSA Contribution Limits 2027: Self-Only, Family, 55+
Educational information only. Not tax, legal or financial advice. Check IRS.gov and your plan documents. Last checked against official sources: October 17, 2026. Examples use made-up numbers.
Short answer: IRS Rev. Proc. 2026-24 sets the 2027 HSA limits at $4,500 for self-only HDHP coverage and $9,000 for family coverage. The additional contribution for people 55 or older is $1,000 under the statute as described in Pub. 969.
2026 vs 2027
| 2026 | 2027 | |
|---|---|---|
| HSA limit, self-only | $4,400 | $4,500 |
| HSA limit, family | $8,750 | $9,000 |
| HDHP minimum annual deductible, self-only / family | $1,700 / $3,400 | $1,750 / $3,500 |
| HDHP maximum deductible + out-of-pocket (not premiums), self-only / family | $8,500 / $17,000 | $8,700 / $17,400 |
| Age 55+ additional contribution | $1,000 | $1,000 |
| Direct primary care monthly fee cap | $150 ($300 multi) | $150 ($300 multi) |
Sources: 2027 from Rev. Proc. 2026-24 sections 3.01; 2026 from Pub. 969 (2025). The age-55 amount is described in Pub. 969 and is not repeated in Rev. Proc. 2026-24; check IRS.gov for any change.
What counts toward the limit
Your own contributions plus employer contributions (including through a cafeteria plan) together count against the limit (Pub. 969). If you have more than one HSA, total contributions can't exceed the limit.
Married couples
Each spouse who wants an HSA must open a separate one; there is no joint HSA. If either spouse has family HDHP coverage, both are treated as having family coverage; the family limit is split equally unless you agree otherwise. If both are 55 or older, each can add the additional contribution to their own HSA (Pub. 969).
When the limit applies
It applies by calendar year to eligible individuals, with special rules if you were not eligible all year (proration) or under the last-month rule. Medicare enrollment reduces your limit to zero starting with the first month enrolled.
Deadline to contribute
Pub. 969 (2025) says you can make contributions for 2025 through April 15, 2026. For 2026 contributions, the same pattern is expected to give April 15, 2027, but we have not seen the 2026 edition of Pub. 969.
Health FSA numbers
2027 health FSA limit: not announced. As of October 17, 2026 we found no IRS announcement of the 2027 health FSA salary-reduction or carryover limit (we are not repeating unofficial projections). The official figures we found are for 2026: $3,400 salary reduction and, if your plan allows carryover, up to $680 (Rev. Proc. 2025-32). Check your plan documents and IRS.gov.
FAQ
Is the 2027 limit already official? Yes for HSA, in Rev. Proc. 2026-24.
Are the HDHP numbers premiums? No: the out-of-pocket maximum excludes premiums.
Does the catch-up change? Not in the sources read.
What we could not verify
- The 2026 edition of Pub. 969 and the exact 2026 contribution deadline.
- Any inflation adjustment to the age-55 amount (none found).
Sources (official)
- IRS, Rev. Proc. 2026-24 (2027 HSA, HDHP, DPCSA and HRA amounts) — https://www.irs.gov/pub/irs-drop/rp-26-24.pdf (read October 17, 2026)
- IRS, Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (Feb 11, 2026 print; for 2025 returns) — https://www.irs.gov/publications/p969 (read October 17, 2026)
- IRS, Notice 2026-5 (OBBBA changes: bronze/catastrophic plans, telehealth, direct primary care) — https://www.irs.gov/pub/irs-drop/n-26-05.pdf (read October 17, 2026)
- IRS, Rev. Proc. 2025-32 (2026 inflation adjustments, incl. health FSA $3,400 / carryover $680) — https://www.irs.gov/pub/irs-drop/rp-25-32.pdf (read October 17, 2026)
Not tax/financial advice. Examples use made-up figures and have not been reviewed by a tax professional. See the disclosure.